From Casetext: Smarter Legal Research

Licorish v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 3524-22S (U.S.T.C. Nov. 14, 2022)

Opinion

3524-22S

11-14-2022

BONGI G. LICORISH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On November 10, 2022, the parties filed a Settlement Stipulation and a revised Proposed Stipulated Decision. However, upon review of the former, the Court notes that the Settlement Stipulation appears to be a duplicate of the Settlement Stipulation filed October 11, 2022, at Docket Index No. 5. Upon review of the latter, the Court notes that the proposed decision document references an I.R.C. section 6662(a) penalty. Conversely, the underlying Notice of Deficiency upon which this case is based does not. Moreover, the Court notes that the proposed decision document does not address petitioner's liability, if any, for the I.R.C. section 6676 penalty determined in the Notice of Deficiency.

The premises considered and for cause, it is

ORDERED that the parties' Settlement Stipulation, filed October 11, 2022, and Proposed Stipulated Decision, filed November 10, 2022, are hereby deemed stricken from the Court's record in this case. It is further

ORDERED that, on or before December 5, 2022, the parties shall file a revised proposed stipulated decision.


Summaries of

Licorish v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 3524-22S (U.S.T.C. Nov. 14, 2022)
Case details for

Licorish v. Comm'r of Internal Revenue

Case Details

Full title:BONGI G. LICORISH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 14, 2022

Citations

No. 3524-22S (U.S.T.C. Nov. 14, 2022)