Opinion
2007-24S
02-26-2024
JUSTIN W. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 26, 2024, the parties filed a Joint Proposed Stipulated Decision. Upon review of the proposed decision, the Court notes that the proposed stipulated decision addresses an addition to tax under I.R.C. §6651(a)(2) that is not in the notice of deficiency and fails to address an addition to tax under I.R.C. §6651(a)(1) that is in the notice of deficiency.
Upon due consideration and for cause, it is
ORDERED that the parties' Joint Proposed Stipulated Decision, filed February 26, 2024, is deemed stricken from the Court's record in this case.