Opinion
26147-22
02-09-2023
ANDREW M. BARKER & JENNIFER L. BARKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 6, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2020 taxable year. However, review shows that the Proposed Stipulated Decision references an amount paid on April 15, 2021, whereas the Settlement Stipulation appears erroneously to refer to a payment of April 15, 2020 (as well as allowances of the same April 15, 2020, date, and May 28, 2021).
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed February 6, 2023, are hereby deemed stricken from the Court's record in this case.