Opinion
33382-21
03-21-2023
AUSTIN DWAYNE TROUT & TAYLOR MARIE TROUT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's Houston, Texas trial session, scheduled to begin March 27, 2023.
On February 28, 2023, the parties filed a proposed stipulated decision that references a penalty under I.R.C. § 6662(a) for tax year 2019, which is not at issue in this case as indicated on the Notice of Deficiency dated August 26, 2021.
On March 17, 2023, the parties filed another proposed stipulated decision, removing the reference to the penalty for tax year 2019. For cause, it is
ORDERED that the proposed stipulated decision filed February 28, 2023, is hereby deemed stricken from the Court's record.