That’s the takeaway from Muhammad Zulfiqar, T. C. Memo. 2025-6, filed 1/22/26. Mu stiped out year at issue in a SND proceeding in Tax Court and paid up, but the stip omitted a couple late-filed and late-paid summary assessed add-ons (hi, Judge Holmes). It did say that Mu didn’t owe Section 6651(a)s.

IRS did give Mu a NITL at no extra charge, which Mu timely petitioned. Appeals sustained based upon an OCC memo, so IRS seeks summary J confirming Appeals’ NOD. Mu cross-moves for summary J that he owes nothing.

Judge Elizabeth A. (“Tex”) Copeland denies both.

The add-ons are assessable without a SND, hence Tax Court had no jurisdiction if they were separately assessed and not part of the SND case. Thus, the CDP was Mu’s first chance to contest. The stip makes no mention of the later add-ons, even though they had been assessed, and there’s no “below the line” mention of them. 

There may have been a mutual misunderstanding of fact when the parties stiped out the SND proceeding.

“While the Stipulated Decision provides ‘[t]hat there is no addition to tax under I.R.C. §6651(a)(1) due from petitioners for taxable year [at issue],’ it omits any mention of the previously assessed section 6651(a)(2) and 6654 additions to tax that are clearly still at issue in this CDP proceeding. Further, the document does not distinguish between the section 6651(a)(1) addition to tax subject to deficiency procedures in [SND proceeding] and the previously assessed section 6651(a)(1) addition to tax that, like the section 6651(a)(2) and 6654 additions, may likewise have been jointly omitted from consideration. The Zulfiqars emphasize that the Stipulated Decision contains no so-called below-the-line stipulation to clarify that the prior assessed section 6651(a)(1) addition remains, but such lack of modification may have been a mistake of fact. These are all material facts that prevent us from summarily adjudicating these cases at this time.” T. C. Memo. 2025-6, at p. 10.

When you’re stiping out, get the transcripts. State exactly what is still on the table, and if nothing, so state.