Opinion
26717-22
05-16-2024
STANFORD T. MPOFU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 15, 2024, the parties filed a Joint Proposed Stipulated Decision and Joint Settlement Stipulation. Upon review of the proposed decision, the Court notes that the proposed stipulated decision fails to address a fraud and a substantial tax understatement penalty that is in the notice of deficiency for tax year 2019.
Upon due consideration and for cause, it is
ORDERED that the parties' Joint Proposed Stipulated Decision and Joint Settlement Stipulation, filed May 15, 2024, are hereby deemed stricken from the Court's record in this case.