Opinion
17435-22
05-15-2023
DAVID SIMS, II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE
On May 11, 2023, the parties filed a proposed stipulated decision in this case. Upon review of this proposed decision document, it appears that it does not address the accuracy-related penalty under I.R.C. sec. 6662(a), which was asserted in the Notice of Deficiency, dated May 2, 2022, which gave rise to the petition in this case. Premises considered, it is
ORDERED that the proposed stipulated decision, filed May 11, 2023, is stricken from the Court's record. It is further
ORDERED that the parties shall file a corrected proposed stipulated decision on or before June 14, 2023.