Opinion
225-23S
09-27-2023
CHRISTIAN JACOBSEN & HILARY R. JACOBSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order dated September 1, 2023, the parties' Proposed Stipulated Decision was stricken because the preamble used language referring to the "stipulation of the parties", which is more appropriate for the situation, unlike here, where it is stipulated that petitioners are due an overpayment. The Court directed the parties to submit a revised Proposed Stipulated Decision on or before October 2, 2023.
On September 25, 2023, the parties filed a Proposed Stipulated Decision with the same defect described above. A proper Proposed Stipulated Decision in this case should refer to the "agreement of the parties", rather than to "the stipulation of the parties".
Upon due consideration, it is
ORDERED that the parties' Proposed Stipulated Decision, filed September 25, 2023, is stricken from the Court's record. It is further
ORDERED that the due date for the parties to submit a properly revised Proposed Stipulated Decision is extended to October 20, 2023.