Opinion
28217-21S
03-20-2023
ANGELA PEARCE-PICKETT & KENNETH PICKETT, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford Judge
On February 2, 2023, the parties filed a Proposed Stipulated Decision purporting to resolve all issues in this case. Review of this document, however, shows that the parties have indicated an incorrect taxable year with respect to the accuracy-related penalty under I.R.C. section 6662(a); this error necessitates correction by the parties. Upon due consideration, it is hereby
ORDERED that the parties' Proposed Stipulated Decision, filed February 2, 2023, and referenced as docket entry number 12, is stricken from the Court's record.