Opinion
10347-22
03-23-2023
KENNETH J. VELLENGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 21, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review shows that the decision references an accuracy-related penalty for the taxable year 2018, whereas the underlying notice of deficiency for that year reflects no such penalty.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed March 21, 2023, is hereby deemed stricken from the Court's record in this case.