Opinion
23338-21
03-24-2022
Arthur L. Scott Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 21, 2022, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2018 taxable year. However, review shows that the neither the Proposed Stipulated Decision nor the Settlement Stipulation addresses the accuracy-related penalty reflected in the notice of deficiency for 2018.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed March 21, 2022, are hereby deemed stricken from the Court's record in this case.