Callaghan v. Comm'r of Internal Revenue, 8209-22S

CourtUnited States Tax Court
Writing for the CourtKathleen Kerrigan Chief Judge
PartiesDAVID WAYNE CALLAGHAN & DIANA LYNN CALLAGHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Number8209-22S
Decision Date01 August 2022

DAVID WAYNE CALLAGHAN & DIANA LYNN CALLAGHAN, Petitioners
v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 8209-22S

United States Tax Court

August 1, 2022


ORDER

Kathleen Kerrigan Chief Judge

On July 28, 2022, the parties filed a settlement stipulation and a proposed stipulated decision for the Court's consideration. A review of the proposed stipulated decision discloses that it fails to address the section 6662(a) penalty set forth in the notice of deficiency on which this case is based.

Accordingly, upon due consideration, it is

ORDERED that the above-described settlement stipulation and proposed stipulated decision are stricken from the Court's record in this case. It is further

ORDERED that, on or before August 31, 2022, the parties shall file a revised settlement stipulation and proposed stipulated decision for the Court's consideration.

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