Opinion
15950-22
04-25-2024
DELBERT KENDALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 24, 2024, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review shows that the parties' stipulations of increased amounts erroneously refer to additions to tax under sections 6651(a)(1) and (2) of the Internal Revenue Code as penalties.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed April 24, 2024, is hereby deemed stricken from the Court's record in this case.