Opinion
2981-22
02-06-2023
JUSTIN T. MEHALICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This case is calendared for trial at the Trial Session of the Court scheduled to commence on February 13, 2023, in Philadelphia, Pennsylvania.
On January 18, 2023, the parties filed with the Court a Proposed Stipulated Decision (Index No. 13) and concurrently therewith filed a Settlement Stipulation (Index No. 14). Upon the Court's review of the proposed decision documents, it appeared that there was a penalty in the Notice of Deficiency, dated November 29, 2021, that was not addressed. On February 3, 2023, the parties filed with the Court an amended Proposed Stipulated Decision (Index No. 17) and concurrently therewith filed a Settlement Stipulation (Index No. 16) that addressed the penalty under I.R.C. § 6662(a).
Upon due consideration, and for cause, it is
ORDERED that the parties Proposed Stipulated Decision at Index No. 13 and the Settlement Stipulation at Index No. 14, both filed with the Court on January 18, 2023, are hereby stricken from the record of this case.