Opinion
17959-21
12-16-2021
Leah K. Holt Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 14, 2021, the parties submitted a proposed stipulated decision for the Court's consideration. Upon review, that document does not address the penalty under Internal Revenue Code section 6662(a) set forth in the notice of deficiency on which this case is based.
Upon due consideration, it is
ORDERED that the above-referenced proposed stipulated decision is stricken from the Court's record in this case. It is further
ORDERED that, on or before January 12, 2022, the parties shall file a revised proposed stipulated decision for the Court's consideration.