Opinion
8034-20
12-07-2021
Scott King & Carey King Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 3, 2021, the parties filed a proposed stipulated decision for the Court's consideration. However, upon review of the proposed decision, the Court notes that the zip code listed for petitioners in the signature block appears to include a typographical error, insofar as it does not match the zip code listed in petitioners' address of record in this case. Consequently, the Court is unable to process the parties' proposed stipulated decision. See Rule 23(a)(3), Tax Court Rules of Practice and Procedure.
For cause, it is
ORDERED that the parties' proposed stipulated decision, filed December 3, 2021, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before January 6, 2022, the parties shall file a revised proposed stipulated decision.