Opinion
17180-21
04-22-2022
HESTER MCCARTHY & ANDREW MCCARTHY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge.
On April 15, 2022, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2018 taxable year. However, review shows that Proposed Stipulated Decision references an accuracy-related penalty reflected neither in the notice of deficiency on which the case is based nor in the Settlement Stipulation.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed April 15, 2022, are hereby deemed stricken from the Court's record in this case.