Opinion
7286-23
04-03-2024
DAVID R. BURNS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 28, 2024, the parties filed a Proposed Stipulated Decision and a Settlement Stipulation. By Order served April 2, 2024, the Court struck the parties' Settlement Stipulation and directed the parties to file a revised version with an attached Form 3623, Statement of Account. On April 2, 2024, the parties filed a revised Settlement Stipulation, attaching thereto Form 3623.
Review shows that the Proposed Stipulated Decision and the newly filed Settlement Stipulation seem to be inconsistent. First, the Form 3623 lists the name of the taxpayer as "David R. Burns & Barbara A. Burns." By Order served January 30, 2024, this case was dismissed for lack of jurisdiction as to Barbara A. Burns. Second, although the Proposed Stipulated Decision filed by the parties states that there is no deficiency, the Form 3623 appears to reflect a $95,393.00 deficiency.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision filed March 28, 2024, and the Settlement Stipulation filed April 2, 2024, are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before April 24, 2024, the parties shall submit revised decision documents.