Opinion
13739-22
02-02-2023
STANLEY A. CARVER, II & ALLISON M. CARVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 1, 2023, petitioners electronically filed a document titled Settlement Stipulation, which consists of a proposed stipulated decision and a settlement stipulation signed by petitioners. This document is improper for a number of reasons--it consists of two separate documents that were filed as one document and neither the proposed stipulated decision nor the settlement stipulation has been signed by respondent's counsel. Petitioners are advised to return the original signed documents to respondent's counsel, who customarily will sign them and then file them for the Court's consideration in order to conclude this case. For further information, petitioners are encouraged to consult "Guidance for Petitioners" under "Rules and Guidance" on the Court's website, www.ustaxcourt.gov.
Upon due consideration of the foregoing, it is
ORDERED that petitioners' Settlement Stipulation, filed February 1, 2023, is stricken from the Court's record in this case.