Opinion
26619-21
12-29-2021
Donald R. Shoenthal & Agnes V. Shoenthal Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On December 1, 2021, the parties filed a settlement stipulation and a proposed stipulated decision for the Court's consideration. A review of those documents discloses that the proposed stipulated decision does not address the section 6662(a) penalty set forth in the notice of deficiency on which this case is based.
Accordingly, upon due consideration, it is
ORDERED that the above-referenced settlement stipulation and proposed stipulated decision are stricken from the Court's record in this case. It is further
ORDERED that, on or before February 9, 2022, the parties shall file a revised proposed decision documents for the Court's consideration.