Opinion
7965-23S
12-05-2023
GARY DONIHOO & RACHEL DONIHOO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On November 29, 2023, the parties filed a Settlement Stipulation and a Proposed Stipulated Decision. Upon review, the Court notes that the Proposed Stipulated Decision is improper in that it incorporates matters concerning payment of the deficiency above the intended judicial signature, rather than in stipulations following that intended signature or in a separate settlement stipulation.
In view of the foregoing, it is
ORDERED that the parties' above-referenced Settlement Stipulation and Proposed Stipulated Decision are stricken from the Court's record in this case. It is further
ORDERED that, on or before January 5, 2024, the parties shall file a revised proposed decision documents.