Opinion
6504-20S
09-08-2022
WILLIAM C. STUHLMAN, MAUREEN STUHLMAN, NEXT FRIEND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge.
On September 3, 2022, the parties filed a Proposed Stipulated Decision. That decision bears an electronic signature by petitioner, Marueen Stuhlman Next Friend, and thus does not comply with Rule 23(a)(3), Tax Court Rules of Practice and Procedure.
Additionally, that Proposed Stipulated Decision fails to address the failure-to-file penalty as prescribed by I.R.C. 6651 as determined in the Notice of Deficiency.
For cause, it is
ORDERED that the parties' Proposed Stipulated Decision, filed September 3, 2022, at Docket Entry No.15, is hereby stricken from the record in this case. It is further
ORDERED that on or before October 4, 2022, the parties shall file a revised Proposed Stipulated Decision.