Opinion
890-21S
01-11-2022
Daniel M. Zink & Cecilia E. Zink Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Eunkyong Choi, Special Trial Judge
On December 29, 2021, petitioners filed a document titled "Exhibit". Petitioners' filing consists of (1) a letter dated August 11, 2021, from the Internal Revenue Service to the petitioners and (2) a copy of an unexecuted proposed stipulated decision document for tax year 2017. Petitioners document is improper. The letter dated August 11, 2021, appears to be in the nature of evidence, and the proposed stipulated decision is not executed by the parties. The Court will strike petitioners' Exhibit from the record in this case.
Upon due consideration and for cause, it is
ORDERED that the petitioners' Exhibit filed December 29, 2021, is stricken from the Court's record and shall not be viewable as part of this case.
If the parties have reached a settlement in this case, petitioners are instructed to contact respondent's counsel to execute a proposed stipulated decision that respondent may file with the Court.