Opinion
16537-21S
06-16-2023
ISSAC JEROME MORGAN & MARY ELIZABETH MORGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge.
Because the proposed stipulated decision, filed June 15, 2023, is not properly captioned and does not address the I.R.C. section 6651 addiiton to tax or the I.R.C. section 6662(a) penalty determined in the notice of deficiency, it is
ORDERED that the document is stricken.