Opinion
24909-22
10-03-2023
BENJAMIN M. AYDT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 29, 2023, the parties filed a Proposed Stipulated Decision which reflects a greater deficiency than that set forth in the notice of deficiency on which this case is based. Respondent did not assert an increased deficiency in his Answer to the Petition and nothing below the judicial signature line in the Proposed Stipulated Decision accounts for the increase.
Upon due consideration of the foregoing, it is
ORDERED that the above-referenced Proposed Stipulated Decision is stricken from the Court's record in this case. It is further
ORDERED that, on or before October 31, 2023, the parties shall file a revised Proposed Stipulated Decision.