Opinion
4099-21
11-02-2021
Gerald V. Jergensen II & Judith E. Jergensen Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 29, 2021, the parties submitted a proposed stipulated decision for the Court's consideration. Upon review, however, it appears that document fails to address the addition to tax under I.R.C. sec. 6651(a)(1) that is referenced 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 December 20, 2021, the parties shall file a revised proposed stipulated decision for the Court's consideration.