Opinion
22304-21S
11-15-2021
Barbara Weinstein Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 9, 2021, the parties filed a proposed stipulated decision for the Court's consideration. Upon review thereof, it appears that respondent has conceded this case in full, insofar as the proposed decision states that there is no deficiency in income tax due from petitioner for the 2018 taxable year. However, the language in the proposed decision addressing the accuracy-related penalty determined in the notice of deficiency is ambiguous on this point, insofar as it states: "That there is not a penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6662(a), in the amount of $1,445.00."
If, as it appears based on the concession of the deficiency, respondent has conceded the accuracy-related penalty determined in the notice of deficiency, the parties may properly indicate such by stating in the proposed decision: "That there is no penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6662(a)."
Upon due consideration of the foregoing, it is
ORDERED that the parties' proposed stipulated decision, filed November 9, 2021, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before December 13, 2021, the parties shall file a revised proposed stipulated decision.