Opinion
7746-22S
03-13-2023
BRANDON B. PORTER & MELODY G. PORTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
This case is currently calendared for trial during the Court's June 5, 2023, Memphis, Tennessee, trial session. On March 8, 2023, the parties filed a Proposed Stipulated Decision (Doc. 8). Upon review, it appears that the Proposed Stipulated Decision cites 2020 as the taxable year for the I.R.C. §6662(a) penalty. This is incorrect; therefore, the Proposed Stipulated Decision filed March 8, 2023, is erroneous, and will be stricken. Upon due consideration, it is hereby
ORDERED that the parties' Proposed Stipulated Decision, filed March 8, 2023, is stricken from the Court's record in this case. It is further
ORDERED that, on or before March 27, 2023, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document.