Opinion
34221-21S
08-25-2023
LAUREN L. COLALUCA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the September 18, 2023, Boston, Massachusetts, Trial Session of the Court.
On August 24, 2023, the parties filed a Proposed Stipulated Decision. Upon review, the Court notes that the proposed decision document (1) improperly references a penalty, that is not reflected in the notice of deficiency dated November 30, 2021, and (2) the signature block for petitioner and respondent's counsel does not comply with Tax Court Rule 23(a)(4). Accordingly, the Court will strike the proposed stipulated decision. Upon due consideration and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision filed August 24, 2023, is hereby stricken from the Court's record and shall not be viewable as part of this case. It is further
ORDERED that, on or before September 8, 2023, the parties shall file a revised proposed stipulated decision, which complies with Tax Court Rule 23(a)(4).