Opinion
1525-21
12-17-2021
Malachi Lee & Heather Lee Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On November 10, 2021, the Court entered an Order of Dismissal for Lack of Jurisdiction. On December 14, 2021, the parties filed a proposed stipulated decision. Upon review, the docket number that appears in that proposed stipulated decision includes an "S". However, petitioners have not elected to have this case conducted under the Court's small tax case procedures.
Upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered November 10, 2021, is vacated and set aside. It is further
ORDERED that the parties' proposed stipulated decision, filed December 14, 2021, is stricken from the Court's record in this case. It is further
ORDERED that, on or before January 14, 2022, the parties shall file a revised proposed stipulated decision for the Court's consideration.