Opinion
17445-22
01-31-2023
JANICE L. MARSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 27, 2023, the parties filed a proposed stipulated decision for the Court's consideration. A review of that document discloses that the proposed stipulated decision fails to address the I.R.C. section 6662(a) penalty referenced in the notice of deficiency on which this case is based.
Accordingly, upon due consideration, it is
ORDERED that the above-described proposed stipulated decision is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before March 15, 2023, the parties shall file a revised proposed stipulated decision for the Court's consideration.