Opinion
12387-22S
06-16-2023
CAROLYN NELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the October 23, 2023, Fresno, California, Trial Session of the Court.
On June 15, 2023, the parties filed a Proposed Stipulated Decision. Upon review of the Proposed Stipulated Decision document, it appears that the reference to section 6651(a)(1) as a penalty for the taxable year 2019 is improper. For cause, it is
ORDERED that the parties' Proposed Stipulated Decision, filed June 15, 2023, is hereby stricken from the record in this case.