Opinion
15002-22
03-09-2023
JAMES E. BARBOUR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 6, 2023, 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 2019 taxable year. However, review shows that the Settlement Stipulation references January 3, 2022, as the date of mailing of the notice of deficiency, whereas the documentation in the record reflects a date of March 28, 2022.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed March 6, 2023, are hereby deemed stricken from the Court's record in this case.