Opinion
12750-21
03-17-2023
JASON WHIPLAND & MICHELE WHIPLAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
On March 14, 2023, the parties filed a Proposed Stipulated Decision for the Court's consideration (Doc. 15). The penalties set forth therein are based on I.R.C. § 6662(a). In contrast, the notice of deficiency, upon which this case is based, sets forth penalties based on I.R.C. § 6663. The Court notes that the notice of deficiency contains one reference to section 6662. However, based on the totality of information contained in the notice of deficiency, the reference to section 6662 appears to be a typographical error.
Further, although respondent alleged penalties under section 6662(a) in the Answer (Doc. 4), there is nothing in the Proposed Stipulated Decision demonstrating that petitioners are stipulating to a change in the basis for asserting penalties.
Upon due consideration, and for cause, it is
ORDERED that the Proposed Stipulated Decision (Doc. 15), filed March 14, 2023, is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before April 5, 2023, the parties shall file a revised Proposed Stipulated Decision.