Opinion
20180-22
08-31-2023
DAVID M. BEAM & MELISSA A. BEAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 30, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. However, review shows that the decision provides for a deficiency in excess of that set forth on the face of the underlying notice of deficiency for 2019, and such increased deficiency does not appear to have been pled or otherwise properly stipulated.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed August 30, 2023, is hereby deemed stricken from the Court's record in this case.