Opinion
11938-20S
03-21-2022
RICHARD S. ATSOU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge.
On March 21, 2022, the Court entered a stipulated decision in this case. Upon further review, however, petitioner's last name is spelled differently in the stipulated decision than in other filings on record. In view of the foregoing, it is
ORDERED that the stipulated decision, entered March 21, 2022, is vacated and set aside. It is further
ORDERED that the proposed stipulated decision, filed by the parties on March 16, 2022, is stricken from the Court's record in this case. It is further
ORDERED that, on or before May 6, 2022, the parties shall file a proposed stipulated decision with the correct caption, and if necessary, file a motion to change or correct the caption pursuant to Tax Court Rule 23.