Opinion
16085-21S
01-24-2022
Colin Iago McCarthy & Joy Begbie Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On December 17, 2021, the parties submitted a proposed stipulated decision for the Court's consideration. Upon review, however, the penalty under Internal Revenue Code section 6662 is improperly referred to in that document as an addition to tax.
Accordingly, upon due consideration, it is
ORDERED that the above-described proposed stipulated decision is stricken from the Court's record in this case. It is further
ORDERED that, on or before February 21, 2022, the parties shall file a revised proposed stipulated decision for the Court's consideration.