Opinion
11058-19
11-14-2022
EZIO BERRETTINI & ALLISON L. BERRETTINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda Judge
On November 1, 2022, a proposed stipulated decision was filed and executed by petitioner Allison L. Berrettini and the Commissioner. It appears that petitioner Ezio Berrettini did not sign this document and that it does not address all issues presented in the case. Accordingly, we will recharacterize this document as a stipulation of settled issues between petitioner Allison L. Berrettini and respondent.
In light of the stipulation of settled issues, the Court is also inclined to sever Allison L. Berrettini as a party petitioner from this case and assign her a new docket number.
Upon due consideration, it is
ORDERED that the proposed stipulated decision filed November 1, 2022, is recharacterized as a stipulation of settled issues between petitioner Allison L. Berrettini and respondent. It is further
ORDERED that, on or before November 28, 2022, the parties shall show cause in writing as to why the Court should not sever Allison L. Berrettini as a party petitioner from this case and assign her a new docket number.