Opinion
6940-23
10-17-2023
HOLLY BENNETT & JEREMY SHELLHAMMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 16, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review shows that the decision was uploaded in such an orientation as to prevent processing and signature.
Additionally, prior to entry of a stipulated decision, is advisable to ensure that the record is complete insofar as concerns the documentation (1) relevant to establish the Court's jurisdiction over all parties and taxable periods and/or (2) referenced in the decision. Here, the sole copy of the underlying notice of deficiency in the record has been excessively redacted so as to prevent confirmation of the individual(s) to whom it was issued.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed October 16, 2023, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before October 31, 2023, respondent shall file a report and shall attach thereto a copy of the notice of deficiency for 2020 issued to petitioners.