Opinion
3812-21
03-23-2022
Kevin O'Donoghue & Christine O'Donoghue Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda, Judge
On February 22, 2022, the parties filed a proposed stipulated decision and a settlement stipulation. Upon review, the caption on those documents appears to be incorrect and the addition to tax due under I.R.C. § 6651(a)(1) appears to be a higher amount than stated on the notice of deficiency dated November 2, 2020.
On March 18, 2022, the parties refiled a settlement stipulation and proposed stipulated decision with the proper spelling of petitioners' last name and revised the addition to tax under I.R.C. § 6651(a)(1) amount due. Accordingly, it is
ORDERED that the parties' settlement stipulation (Doc. 12) and proposed stipulated decision (Doc. 13) are hereby stricken from the Court's record.