Opinion
16239-22S
09-05-2023
PAUL E. RYDER & ELAINA H. RYDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 1, 2023, the parties filed a proposed stipulated decision. Upon review, it appears that the proposed stipulated decision does not address the penalty under I.R.C. section 6651(a)(1) at issue in this case. Upon due consideration, it is
ORDERED that the parties' proposed stipulated decision, filed September 1, 2023, is hereby stricken from the Court's record in this case. It is further
ORDERED that the parties shall, on or before September 15, 2023, file a revised proposed stipulated decision.