Opinion
222-23S
03-14-2023
SCOTT J. VENTURA, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 8, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2021 taxable year. However, review shows that both the Proposed Stipulated Decision and the Settlement Stipulation erroneously refer to a penalty as an addition to tax.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed March 8, 2023, are hereby deemed stricken from the Court's record in this case.