Opinion
10002-22S
02-02-2023
MICHAEL PAUL PAPAI & PATRICIA J. MERVA PAPAI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
On February 1, 2023, the parties filed a Proposed Stipulated Decision. Upon review of the proposed decision, the Court notes that the Decision incorrectly refers to a penalty under I.R.C. section 6662(a) although there is no penalty at issue in this case. For cause, it is
ORDERED that the Proposed Stipulated Decision, filed February 1, 2023, is stricken from the Court's record in this case.