Opinion
19368-23
08-14-2024
JULIE M. CALATHES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 13, 2024, the parties filed a Proposed Stipulated Decision. However, the proposed decision document references "overpayments in income tax or additions to tax due to petitioner for the taxable years 2015 and 2016." In the final determination letter disputed by petitioner in this case, respondent partially granted petitioner's request for relief under section 6015(c) for tax year 2019. The letter made no determination as to tax years 2015 or 2016. Thus, it appears that tax years 2015 and 2016 are not at issue in this case, and the Court is consequently unable to process the Proposed Stipulated Decision.
That being so, it is
ORDERED that the parties' above-referenced Proposed Stipulated Decision is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before September 4, 2024, the parties shall file a revised proposed stipulated decision.