Opinion
16738-19
07-18-2024
MICHAEL J. LEUZZI & MEGAN GALLAGHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 15, 2024, the parties filed a Proposed Stipulated Decision. However, the Court is unable to enter the proposed decision document as currently drafted. Specifically, the Proposed Stipulated Decision erroneously refers to the penalty under I.R.C. section 6662 as an addition to tax. In addition, the second paragraph of the first page references "petitioner," instead of "petitioners."
Upon due consideration of the foregoing, it is
ORDERED that the parties' Proposed Stipulated Decision, filed July 15, 2024, is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before August 8, 2024, the parties shall file a corrected proposed stipulated decision.