Opinion
18037-22S
04-13-2023
GARY J. HUBBARD & PAMELA S. HUBBARD Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 12, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2019 taxable year. However, review shows that the decision refers to a payment made February 22, 2022, as "after" the mailing of the notice of deficiency on August 8, 2022.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed April 12, 2023, are hereby deemed stricken from the Court's record in this case.