Opinion
4725-21
09-27-2021
Glenn W. Harkins & Carol A. Harkins Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 10, 2021, the parties filed a proposed stipulated decision and a document improperly titled "stipulation show petitioner's income tax liability", which the Court infers was meant to be filed as the parties' settlement stipulation. However, the statement of account referenced in the "stipulation show petitioner's income tax liability" was not attached to that stipulation. In addition, the parties' proposed stipulated decision improperly references the agreement of the parties, rather than the stipulation of the parties.
In view of the foregoing, it is
ORDERED that the proposed stipulated decision and stipulation show petitioner's income tax liability, filed September 10, 2021, are stricken from the Court's record in this case.
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