Opinion
16460-21
09-28-2022
BOBBY RODDELL JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 28, 2022, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2019 taxable year. However, review shows that the Proposed Stipulated Decision references an accuracy-related penalty that is not reflected on the notice of deficiency for 2019. Additionally, both the Proposed Stipulated Decision and Settlement Stipulation give April 13, 2021, as the date of the notice of deficiency, whereas the copy in the record is dated April 30, 2021.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed September 28, 2022, are hereby deemed stricken from the Court's record in this case.