Opinion
10754-20
12-10-2021
Regina D. Norris Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 8, 2021, the parties filed a proposed stipulated decision and a settlement stipulation for the Court's consideration. Upon review of these filings, the Court notes that both documents improperly refer to the I.R.C. section 6651(a)(1) and (2) additions to tax determined in the notice of deficiency as "penalties". In view of the foregoing, the Court is unable to process the filings.
Accordingly, and for cause, it is
ORDERED that the parties' proposed stipulated decision, filed December 8, 2021, and settlement stipulation, also filed December 8, 2021, are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before January 10, 2022, the parties shall file a revised proposed stipulated decision and a revised settlement stipulation.