Opinion
7813-24
09-27-2024
LUCIUS BANKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 26, 2024, 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 taxable year. However, review shows that the decision refers to an overpayment for 2020, whereas the underlying taxable year is 2021. The decision also contains a reference to petitioners, rather than petitioner.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed September 26, 2024, are hereby deemed stricken from the Court's record in this case.