Opinion
3853-21
02-15-2022
Tammy Marie McMains Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On January 26, 2022, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review shows that the decision references an addition to tax pursuant to section 6651(a)(1) of the Internal Revenue Code (I.R.C.) for the taxable years 2014, 2015, and 2016, whereas the underlying notice of deficiency reflects an addition to tax under section 6651(a)(2), I.R.C.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed January 26, 2022, is hereby deemed stricken from the Court's record in this case.