Opinion
7609-23S
09-23-2024
DENNIS MULLEN & KATHLEEN MULLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge.
This case was continued from the June 13, 2024, Syracuse, New York, Trial Session of the Court.
On September 17, 2024, the parties filed a Proposed Stipulated Decision. Upon review of the document, it appears that the Proposed Stipulated Decision does not address the section 6662(a) penalty included in the notice of deficiency, dated January 31, 2023, upon which this case is based. Accordingly, it is
ORDERED that the parties' Proposed Stipulated Decision, filed September 17, 2024, is hereby stricken from the Court's records in this case. It is further
ORDERED that, on or before October 23, 2024, respondent shall file a corrected proposed stipulated decision.