Opinion
8980-22S
03-23-2023
MARCUS M. PRICE & TONDA E. PRICE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the May 30, 2023, Washington, District of Columbia, Trial Session of the Court.
On March 22, 2023, the parties submitted a proposed stipulated decision (Doc. 9) purporting to resolve all issues raised in the notice of deficiency (notice), dated February 7, 2022. However, the proposed stipulated decision fails to account for the failure to file addition to tax raised in the notice pursuant to section 6651(a)(1) of the Internal Revenue Code.
Upon due consideration and for cause, it is
ORDERED that the parties' above-referenced proposed stipulated decision (Doc. 9) is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before April 28, 2023, the parties shall file a revised proposed stipulated decision or a status report (preferably a joint report) to inform the Court of the then-present status of the case.