Opinion
6978-21
07-17-2023
STONE CITY, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 11, 2023, the Court received the parties' Proposed Stipulated Decision referencing a Notice of Employment Tax Determination Under IRC §7436 dated January 21, 2022, and taxable periods ending "March 31, 2018, through and including December 31, 2018; and the calendar year 2018." Attached to the petition, however, is a Notice of Employment Tax Determination Under IRC §7436 dated October 29, 2020, referencing taxable periods in 2016 and 2017.
Premises considered, it is
ORDERED that the Proposed Stipulated Decision filed July 11, 2023, is hereby deemed stricken from the record of this case.