Opinion
12107-22
04-18-2023
VERONICA CASILLAS & AGUSTIN CASILLAS, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 17, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. However, review shows that while the underlying notice of deficiency for 2019 was issued to both petitioners, the notice of deficiency for 2018 was issued only to petitioner Agustin Casillas, Jr. Conversely, the decision fails to account for such distinction and references "petitioners" in connection with both years.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed April 17, 2023, is hereby deemed stricken from the Court's record in this case.