Opinion
20940-22
05-30-2024
JAMES C. BEECHAM, SR. & MARY M. BEECHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 29, 2024, 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 2020 taxable year. However, review shows that the Proposed Stipulated Decision fails to indicate the date on which the claim for refund was filed, and the Settlement Statement would appear to indicate that the claim was for a lesser amount than the full overpayment.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed May 29, 2024, are hereby deemed stricken from the Court's record in this case.