Opinion
12392-21
09-16-2021
Laurence M. Schwarz & Denise R. Schwarz Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 15, 2021, the parties filed a Joint Proposed Stipulated Decision and Settlement Stipulation. Upon review of the proposed decision, the Court notes that the proposed stipulated decision addresses a section 6662(a) penalty that is not in the notice of deficiency.
Upon due consideration and for cause, it is
ORDERED that the parties' Joint Proposed Stipulated Decision, filed September 15, 2021, and Settlement Stipulation, filed September 15, 2021, are hereby deemed stricken from the Court's record in this case.
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