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McBride v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 34784-21S (U.S.T.C. Nov. 17, 2022)

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.


Summaries of

McBride v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 34784-21S (U.S.T.C. Nov. 17, 2022)
Case details for

McBride v. Comm'r of Internal Revenue

Case Details

Full title:DEMEKA S. MCBRIDE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 17, 2022

Citations

No. 34784-21S (U.S.T.C. Nov. 17, 2022)