Opinion
23523-22
06-15-2023
JEANETTE BLAHUT & DONALD BLAHUT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 14, 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 Proposed Stipulated Decision references "an overpayment in income tax due to petitioners for taxable year 2019 in the amount of $1,800.00, which amount was paid after the mailing of the notice of deficiency". Conversely, the accompanying Settlement Stipulation indicates that only $1,500 was paid after the July 25, 2022, mailing of the notice, with the remaining $300 having been paid on July 15, 2022.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed June 14, 2023, are hereby deemed stricken from the Court's record in this case.