Opinion
9693-21
07-20-2022
CAROL J. STARK & JOHN A. STARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 28, 2022, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2018 taxable year. However, review shows that the Proposed Stipulated Decision states that the overpayment amount was paid after the mailing of the notice of deficiency, but the Settlement Stipulation fails to reflect any payments after the January 4, 2021, date of the notice.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed June 28, 2022, are hereby deemed stricken from the Court's record in this case.