Opinion
11059-23S
04-26-2024
MARK HOFKIN & ZINA HOFKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Zachary S. Fried Special Trial Judge
On April 25, 2024, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review shows that the decision incorporates a deficiency amount for the 2020 taxable year in excess of that reflected both on the face of the notice of deficiency underlying this proceeding and on the attached "Notice of Deficiency - Waiver" form. Conversely, such increased deficiency has never been properly pled or otherwise stipulated by the parties, raising questions with respect to the Court's jurisdiction over the additional amount. In addition, the decision also refers to a penalty under I.R.C. section 6662(a), whereas the aforementioned notice of deficiency and waiver page cite to the long-repealed I.R.C. section 6661(a), drawing further concerns as to what is properly before the Court in such regard.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed April 25, 2024, is hereby deemed stricken from the Court's record in this case.