Opinion
16660-23
08-23-2024
NATHANIEL SHANE COLTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 22, 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 establishing an overpayment for the underlying 2021 taxable year. However, review shows that the Settlement Stipulation was improperly attached to, and filed as a single composite document with, the Proposed Stipulated Decision, rather than being filed separately.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed August 22, 2024, is hereby deemed stricken from the Court's record in this case.