Opinion
11909-21
08-15-2022
KUNAL KOUL & DISHA PRINJA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 12, 2022, the parties filed a proposed stipulated decision for the Court's consideration. A review of that document discloses that it does not address the section 6662(a) penalty set forth in the notice of deficiency on which this case is based.
Accordingly, upon due consideration, it is
ORDERED that the above-described proposed stipulated decision is stricken from the Court's record in this case. It is further
ORDERED that, on or before October 12, 2022, the parties shall file a revised proposed stipulated decision for the Court's consideration.