Opinion
477-23S
08-01-2024
LAURISSA JEANNE SOLOMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Jennifer E. Siegel Special Trial Judge
On July 25, 2024, the parties submitted a Proposed Stipulated Decision referencing a "liability in income tax due from petitioner" and an addition to tax for 2016. No notice of deficiency appears to be part of the record. Moreover, if appropriate, our jurisdiction pursuant to I.R.C. 6213 is to redetermine deficiencies, not liabilities.
Upon due consideration and for cause, it is therefore
ORDERED that the above-referenced Proposed Stipulated Decision is deemed stricken from the record of this case.