Opinion
18234-22S
06-13-2023
ROGER J. LAFLAMME & CHERYL A. LAFLAMME, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
DIANA L. LEYDEN SPECIAL TRIAL JUDGE
This case is calendared for trial at the September 18, 2023, Boston, Massachusetts, Trial Session of the Court.
On May 12, 2023, the parties filed a Proposed Stipulated Decision, along with a Settlement Stipulation. By Order served June 1, 2023, the Court directed if the parties do not submit a proposed decision document which states there is not any section 6662(a) penalty due from petitioners for the year[s] in issue before June 15, 2023, then on or before June 15, 2023, respondent shall file a status report attaching thereto any relevant documents to demonstrate compliance with section 6751(b)(1) or notifying the Court whether he concedes the accuracy-related penalty under section 6662(a).
On June 13, 2023, respondent filed a Status Report indicating he concedes the entire proposed penalty under section 6662(a) for all years at issue in this case and is preparing a new decision document. Upon due consideration and for cause, it is
ORDERED that the parties Proposed Stipulated Decision, filed May 12, 2023, is hereby stricken from the Court's records in this case.