Opinion
15900-23
05-30-2024
QUYEN M. TRAN & TU LOAN KHA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 16, 2024, 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 2021 taxable year. However, review showed that the Settlement Stipulation failed to comply with Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure, insofar as the petitioners' contact information is not included. At that juncture, the Court by Order served May 16, 2024, struck the Settlement Stipulation and directed that a revised version be filed. The parties were also reminded that Settlement Stipulations are not considered decision documents for purposes of Rule 23(a)(4) of the Tax Court Rules of Practice and Procedure.
Meanwhile, however, the counsel for respondent signing the Proposed Stipulated Decision has since withdrawn from the case, such that the existing Proposed Stipulated Decision is no longer proper for future entry.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed May 16, 2024, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that that the time within which the parties shall file a revised Settlement Stipulation is hereby extended to June 13, 2024, and shall be accompanied by a revised Proposed Stipulated Decision.