Opinion
1595-21S
06-15-2021
Chaim Singerfranks & Deborah Singerfranks Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On April 30, 2021, the parties submitted a proposed stipulated decision for the Court's consideration. Upon review of the notice of deficiency for petitioners' 2018 tax year, it appears that the proposed stipulated decision does not address the penalty that is included in the notice of deficiency. The Court, therefore, cannot enter the parties' proposed stipulated decision.
Upon due consideration, it is
ORDERED that the proposed stipulated decision, filed April 30, 2021, is stricken from the Court's record in this case.