Opinion
6151-22S
10-25-2022
ALEX S. MARTINEZ & DENISSE V. MARTINEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
On October 24, 2022, (index #14) the Court served an Order on the parties in which it was stated that if the parties do not submit a proposed decision document which states there is not any section 6662(a) penalty due from petitioner for the year(s) in issue before December 2, 2023, then on or before December 2, 2023, respondent shall file a status report attaching thereto any relevant documents to demonstrate compliance with section 6751(b)(1) or notifying the Court whether he concedes the accuracy-related penalty under section 6662(a).
Due to clerical error, this statement has incorrect due dates and is erroneous. The Court will amend its previous Order.
Upon due consideration it is hereby
ORDERED that the Court's Order served October 24, 2022, (index #14) is amended in that the first ORDERED paragraph shall now read as follows:
That if the parties do not submit a proposed decision document which states there is not any section 6662(a) penalty due from petitioner for the year(s) in issue before December 2, 2022, then on or before December 2, 2022, respondent shall file a status report attaching thereto any relevant documents to demonstrate compliance with section 6751(b)(1) or notifying the Court whether he concedes the accuracy-related penalty under section 6662(a).