Opinion
18987-22L
03-08-2024
BELINDA BERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge.
On February 14, 2024, the parties filed for the Court's consideration a Proposed Stipulated Decision (Doc. 26). That document referenced a supplemental Notice of Determination issued to petitioner on November 13, 2023. However, the record does not contain a copy of that Supplemental Notice of Determination. By Order served February 28, 2024, respondent was directed to file on or before March 13, 2024, a copy of the Supplemental Notice of Determination referenced in the Proposed Stipulated Decision. The Court held the parties' Proposed Stipulated Decision in abeyance.
On March 6, 2024, respondent filed a Status Report (Doc. 28) informing the Court that "[d]ue to an administrative oversight, respondent discovered that the Supplemental Notice of Determination was never formally issued to petitioner prior to filing the Proposed Stipulated Decision." The Status Report further provides that "[r]espondent respectfully requests the Court to strike the Proposed Stipulated Decision filed on February 14, 2024." The Status Report further notes that "[r]espondent has discussed this Status Report with petitioner and petitioner has no objections to it."
Upon due consideration, it is hereby
ORDERED that the parties' Proposed Stipulated Decision (Doc. 26) filed February 14, 2024, is stricken from the record in this case. It is further
ORDERED that, on or before May 7, 2024, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document.