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Morales v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 36484-21 (U.S.T.C. Nov. 9, 2022)

Opinion

36484-21

11-09-2022

NICOLAS WILLIAM MORALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On November 7, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, the Court notes that the proposed decision document does not address petitioners' liability, if any, for the I.R.C. section 6662(a) accuracy related penalty determined in the Notice of Deficiency upon which this case is based. Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.

For cause, it is

ORDERED that the parties' Proposed Stipulated Decision is hereby deemed stricken from the Court's record in this case. It is further

ORDERED that, on or before December 7, 2022, the parties shall file a revised proposed stipulated decision.


Summaries of

Morales v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 36484-21 (U.S.T.C. Nov. 9, 2022)
Case details for

Morales v. Comm'r of Internal Revenue

Case Details

Full title:NICOLAS WILLIAM MORALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 9, 2022

Citations

No. 36484-21 (U.S.T.C. Nov. 9, 2022)