Opinion
19177-22S
04-12-2023
ALEXIS ENRIQUE VELAZQUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
By Order served March 29, 2023, this case was stricken for trial from the Court's April 11, 2023, San Antonio, Texas, Trial Session, jurisdiction was retained by the undersigned and the parties were directed, on or before May 11, 2023, to submit stipulated decision documents.
On April 10, 2023, the parties filed a Proposed Stipulated Decision. Upon review of the proposed decision, the Court notes the proposed decision is improper in that it refers to I.R.C. section 6662(d) as an addition to tax, rather than an accuracy-related penalty. Upon due consideration, it is
ORDERED that the Proposed Stipulated Decision, filed April 10, 2023, is stricken from the Court's record in this case. It is further
ORDERED that, on or before May 11, 2023, the parties shall submit to the Court a revised Proposed Stipulated Decision.