Opinion
26667-21
04-24-2023
CORLESS SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 21, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2019 taxable year. However, review shows that the Settlement Stipulation indicates July 26, 2021, as the date of the notice of deficiency, whereas the copy of such document in the record is dated July 6, 2021.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed April 21, 2023, are hereby deemed stricken from the Court's record in this case.