Opinion
5073-21
03-04-2022
Dennis James Pearson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 23, 2022, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. However, review shows that the decision reflects an atypical discrepancy between the deficiency amount and the amount upon which the addition to tax under section 6651(a)(2) of the Internal Revenue Code is to be computed.
The premises considered, and for cause, it is
ORDERED that on or before March 25, 2022, respondent shall file a report clarifying the just-referenced discrepancy. Alternatively, the parties may file a revised Proposed Stipulated Decision, if appropriate. 1