Opinion
22531-21
07-28-2022
MARK LIPSCHITZ & MALKA LIPSCHITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 27, 2022, the parties filed a Proposed Stipulated Decision. That proposed decision document fails to specify what, if any, substantial tax understatement penalty is due from petitioners for tax year 2018. In view of the foregoing, it is
ORDERED that the parties' Proposed Stipulated Decision filed July 27, 2022, is hereby deemed stricken from the record in this case.