Opinion
33115-21
05-26-2022
BRAD A. POLLARD AND SUSAN POLLARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 19, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, the deficiency set forth therein for the 2018 taxable year is more than the deficiency determined for that year in the Notice of Deficiency. Respondent did not assert an increased deficiency in the Answer, and nothing below the signature line of the Proposed Stipulated Decision accounts for the increase. Accordingly, the Court is unable to process the parties' Proposed Stipulated Decision as submitted.
For cause, it is
ORDERED that the Proposed Stipulated Decision, filed May 19, 2022, is stricken from the Court's record in this case. It is further
ORDERED that, on or before June 27, 2022, the parties shall file a revised Proposed Stipulated Decision.