Opinion
34784-21S
11-17-2022
DEMEKA S. MCBRIDE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge.
This case was called for trial on November 7, 2022, at the Trial Session of the Court in Cleveland, Ohio. By Order of the Court dated November 9, 2022, jurisdiction was retained by this Division of the Court.
On August 31, 2022, the parties filed with the Court a Proposed Stipulated Decision (Index No. 10). Upon the Court's review, an error was noticed. The Proposed Stipulated Decision stated that there was no penalty for taxable year 2018 under I.R.C. Section 6651(a)(2) and should have stated that there was no penalty for taxable year 2018 under I.R.C. Section 6651(a)(1). On November 16, 2022, the parties filed with the Court a corrected Proposed Stipulated Decision (Index No. 13).
Upon due consideration, and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision at Index No. 10, filed with the Court August 31, 2022, is hereby stricken from the record of this case.