Opinion
4347-22
06-06-2023
DOUGLAS STEEL SANDERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On June 5, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2017 taxable year. However, review shows that the Proposed Stipulated Decision incorrectly refers to additions to tax under sections 6651(a)(1) and (2) of the Internal Revenue Code (I.R.C.) as penalties.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed June 5, 2023, are hereby deemed stricken from the Court's record in this case.