Opinion
3605-23S
03-19-2024
OTIS T. MACK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Zachary S. Fried Special Trial Judge
On March 18, 2024, the parties electronically filed a Proposed Stipulated Decision and Settlement Stipulation. Upon review of the proposed decision and Settlement Stipulation, the Court notes that the preamble of the Proposed Stipulated Decision is incorrect in that it uses language more appropriate for circumstances where petitioners are not due an overpayment ("agreement of the parties"), which is not the case here. In this case, it appears that the appropriate language would read in relevant part: "Pursuant to the stipulation of the parties in this case, and incorporating herein the facts stipulated by the parties as the findings of the Court". See I.R.C. § 6512(b).
Upon due consideration and for cause, it is
ORDERED that the above-referenced Proposed Stipulated Decision is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before March 29, 2024, the parties shall file a revised proposed stipulated decision for the Court's consideration.