Opinion
16392-21
12-13-2021
Bruce M. Sealy & Sharon A. Sealy Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 10, 2021, the parties filed a Joint Proposed Stipulated Decision. Upon review of the proposed decision, the Court notes that the proposed stipulated decision addresses 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 December 10, 2021, is hereby deemed stricken from the Court's record in this case.
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