Opinion
15155-22S
06-05-2023
THI BICH THUY TRAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On June 1, 2023, the parties filed a Proposed Stipulated Decision. Upon review of the Proposed Stipulated Decision document, it appears that the reference to section 6651(a)(1) as a penalty for the taxable year 2020 is improper. For cause, it is
ORDERED that the parties' Proposed Stipulated Decision, filed June 1, 2023, is hereby stricken from the record in this case.