Opinion
14887-22S
03-27-2023
QIANQIAN ZHANG & CHAO FENG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 21, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review shows that the decision references an accuracy-related penalty for the 2019 taxable year, whereas the underlying notice of deficiency does not appear to incorporate any such penalty.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed March 21, 2023, is hereby deemed stricken from the Court's record in this case.