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Cortez v. Comm'r of Internal Revenue

United States Tax Court
Sep 1, 2021
No. 8954-21 (U.S.T.C. Sep. 1, 2021)

Opinion

8954-21

09-01-2021

Santos Cortez, Jr Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge

On August 17, 2021, the parties filed a Proposed Stipulated Decision. Upon review of the proposed decision, the Court notes that decision document is improper in that it incorporates matters concerning assessment and payment above the intended judicial signature, rather than in stipulations following such intended signature. The amount of the deficiency that was agreed to by the parties is also lacking.

Accordingly, and for cause, it is

ORDERED that the parties' Proposed Stipulated Decision, filed August 17, 2021, is hereby stricken from the Court's record in this case. It is further

ORDERED that, on or before September 24, 2021, the parties shall file a revised Proposed Stipulated Decision.

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Summaries of

Cortez v. Comm'r of Internal Revenue

United States Tax Court
Sep 1, 2021
No. 8954-21 (U.S.T.C. Sep. 1, 2021)
Case details for

Cortez v. Comm'r of Internal Revenue

Case Details

Full title:Santos Cortez, Jr Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Sep 1, 2021

Citations

No. 8954-21 (U.S.T.C. Sep. 1, 2021)