Opinion
11680-23S
04-18-2024
JAMES E. MCCALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On April 18, 2024, the parties filed in the above-docketed matter a Proposed Stipulated Decision for the Court's consideration. Among other things, the proposed decision document determines that "there is no penalty due from the petitioner for the taxable year 2021 under the provisions of I.R.C. § 6662(a) and § 6662(b)(1)." However, the partial copy of the Notice of Deficiency presently contained in the record herein is insufficient enable verification of the basis for the penalty determined, e.g., whether negligence, substantial understatement, or both. Compare I.R.C. § 6662(b) (2), (d) with I.R.C. § 6662(b)(1).
Accordingly, upon due consideration and for cause, it is
ORDERED that, on or before May 2, 2024, respondent shall file a report and shall attach thereto a complete copy of the notice of deficiency for 2021 issued to petitioner, clarifying the basis for the penalty therein determined. Appropriate action will then be taken with respect to the stipulated decision received.