Opinion
4683-23
08-28-2023
FREDERICK L. HELMS & MARCIA W. HELMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 24, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve 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 both the Proposed Stipulated Decision and the Statement of Account attached to the Settlement Stipulation refer to April 10, 2023, as the date of the mailing of the notice of deficiency, whereas the copy of the notice contained in the record is dated December 5, 2022.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed August 24, 2023, are hereby deemed stricken from the Court's record in this case.