Opinion
28484-21S
06-02-2022
JAMES R. MANION & PATRICIA M. MANION, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 1, 2022, the parties filed a Proposed Stipulated Decision and Settlement Stipulation for the Court's consideration. However, the Court notes that, although the Proposed Stipulated Decision and Settlement Stipulation both reference an I.R.C. section 6662(a) penalty, no such penalty appears to be at issue in this case. The Notice of Deficiency upon which this case is based did not determine that petitioners were liable for an I.R.C. section 6662(a) penalty, and respondent did not affirmatively assert such a penalty in the Answer.
Additionally, the Court notes that the preamble of the Proposed Stipulation Decision is improper under the circumstances and should instead read in relevant part: "Pursuant to the stipulation of the parties in this case, and incorporating herein the facts stipulated by the parties as the findings of the Court".
In view of the foregoing, the Court is unable to process the parties' Proposed Stipulated Decision.
Accordingly, and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision and Settlement Stipulation, filed June 1, 2022, are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before July 1, 2022, the parties shall file a revised proposed stipulated decision and settlement stipulation.