Owens v. Comm'r of Internal Revenue

Full title: WESLEY OWENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 10, 2023

No. 4735-22 (U.S.T.C. Apr. 10, 2023)

Opinion

4735-22

04-10-2023

WESLEY OWENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elizabeth A. Copeland, Judge

ORDER

Elizabeth A. Copeland, Judge

This case was called for trial on April 3, 2023, at the Trial Session of the Court in Atlanta, Georgia.

On March 8, 2023, the parties filed with the Court a Proposed Stipulated Decision (Index No. 9) and a Settlement Stipulation (Index No. 10). The Proposed Stipulated Decision did not include a reference to I.R.C. Section 6662(a), and the Settlement Stipulation was not attached to the cover page. On April 4, 2023, the parties filed with the Court a corrected Proposed Stipulated Decision (Index No. 12) and a corrected Settlement Stipulation (Index No. 13).

Upon due consideration, and for cause, it is

ORDERED that the parties' Proposed Stipulated Decision (Index No. 9) and Settlement Stipulation (Index No. 10), both filed with the Court on March 8, 2023, are hereby stricken from the record of this case.