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Stone v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 21494-21S (U.S.T.C. Nov. 29, 2022)

Opinion

21494-21S

11-29-2022

CHANDELL STONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge

On November 28, 2022, the parties filed a Joint Proposed Stipulated Decision. Upon review of the proposed decision, the Court notes that the Proposed Stipulated Decision fails to address a section 6651(a)(1) Failure to File penalty that is in the Notice of Deficiency. Therefore, the Proposed Stipulated Decision is erroneous, and we will strike it.

Upon due consideration and for cause, it is hereby:

ORDERED that the parties' Joint Proposed Stipulated Decision, filed November 28, 2022, is hereby deemed stricken from the Court's record in this case. It is further

OREDERED that on or before December 7, 2022, the parties shall file a corrected Proposed Stipulated Decision addressing all issues and penalties set forth in the Notice of Deficiency upon which this case is based.


Summaries of

Stone v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 21494-21S (U.S.T.C. Nov. 29, 2022)
Case details for

Stone v. Comm'r of Internal Revenue

Case Details

Full title:CHANDELL STONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 21494-21S (U.S.T.C. Nov. 29, 2022)