Opinion
17409-22
08-23-2023
WBM MANAGEMENT COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 21, 2023, the parties filed a Proposed Stipulated Decision for the Court's consideration. A review of that document discloses that it improperly refers to the additions to tax under I.R.C. §6655 referenced in the notice of deficiency as additions to tax under I.R.C. §6654.
Accordingly, upon due consideration, it is
ORDERED that the above-described Proposed Stipulated Decision is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before September 22, 2023, the parties shall file a revised Proposed Stipulated Decision for the Court's consideration.