Opinion
3280-20
09-24-2021
Maria O. Ortiz Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 23, 2021, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review shows that the decision refers to additions to tax under sections 6651(a)(2) and 6651(a)(3) of the Internal Revenue Code (I.R.C.) as penalties. In addition, reference to the addition to tax under section 6651(a)(3), I.R.C., is atypical in a Tax Court decision.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed September 23, 2021, is hereby deemed stricken from the Court's record in this case.
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