Opinion
33498-21S
11-28-2022
MICHAEL ANTHONY BORRELLI & ELAINE JOAN BORRELLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On November 21, 2022, the parties filed a Proposed Stipulated Decision. Upon review, it appears that the parties attached both the decision and the settlement stipulation in one document. Thus, it is an improper filing because the Settlement Stipulation and the Proposed Stipulated Decision shall be filed separately.
Upon due consideration, it is
ORDERED that the parties Proposed Stipulated Decision, filed November 21, 2022, is hereby stricken from the Court's record.