Opinion
4904-19
12-03-2021
Larry Allen Holley & Carleen Renee Holley Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On November 22, 2021, the parties filed, inter alia, a proposed stipulated decision. Upon review thereof, the Court notes that the proposed decision improperly refers to the I.R.C. section 6662(a) accuracy-related penalty determined in the notice of deficiency as an "addition to tax". The Court further notes that the proposed decision does not address the I.R.C. section 6663(a) fraud penalty determined in the notice of deficiency. (It would appear, based on the proposed decision's inclusion of the I.R.C. section 6662(a) accuracy-related penalty, that the parties have agreed that petitioners are not liable for the I.R.C. section 6663(a) fraud penalty, but this is not explicitly stated therein.) In view of the foregoing, the Court is unable to process the parties' proposed stipulated decision.
Upon due consideration and for cause, it is
ORDERED that the parties' proposed stipulated decision, filed November 22, 2021, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before January 3, 2022, the parties shall file a revised proposed stipulated decision.