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Guzman v. Comm'r of Internal Revenue

United States Tax Court
Feb 1, 2023
No. 14494-22S (U.S.T.C. Feb. 1, 2023)

Opinion

14494-22S

02-01-2023

SILVESTRE HUERTERO GUZMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On January 31, 2023, the parties filed a revised Proposed Stipulated Decision and Settlement Stipulation. In the Court's Order served January 27, 2023, the Court noted that the previous revised Proposed Stipulated Decision, filed January 26, 2023, was improper because the proposed decision ended with "; and" rather than a period, which is the proper punctuation mark called for under the circumstances. (Nothing follows the first sentence.) That same error still appears in the latest Proposed Stipulated Decision filed by the parties, and the Court is therefore still unable to process the filing.

Accordingly, it is

ORDERED that the parties' Proposed Stipulated Decision is hereby deemed stricken from the Court's record in this case. It is further

ORDERED that, on or before March 3, 2023, the parties shall file a revised proposed stipulated decision.


Summaries of

Guzman v. Comm'r of Internal Revenue

United States Tax Court
Feb 1, 2023
No. 14494-22S (U.S.T.C. Feb. 1, 2023)
Case details for

Guzman v. Comm'r of Internal Revenue

Case Details

Full title:SILVESTRE HUERTERO GUZMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Feb 1, 2023

Citations

No. 14494-22S (U.S.T.C. Feb. 1, 2023)