Opinion
6578-23S
03-04-2024
JOHN W. CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 28, 2024, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2020 taxable year. However, review shows that the Settlement Stipulation indicates a date of mailing for the notice of deficiency of May 8, 2023, which is inconsistent with the date given in the copy of such notice in the record herein.
The parties' attention is directed to the lower half of the table on the second page of the Settlement Stipulation. There is a cell labeled "Date Deficiency Notice Mailed," and below it, a cell containing the date "5/8/23." The copy of the notice of deficiency in the record, as referenced in the Proposed Stipulated Decision, is dated February 6, 2023.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed February 28, 2024, are deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before March 22, 2024, the parties shall file either revised decision documents for the Court's consideration or written reports (preferably a joint report) concerning the then-current status of this case.