Opinion
12839-23S
08-15-2024
TAMIKA COSPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 14, 2024, the parties filed a document titled "Stipulation decision" (Docket Index No. 13) and a document titled "Proposed Stipulated Decision" (Docket Index No. 14). Both documents consist of what appears to be a Settlement Stipulation and a Proposed Stipulated Decision improperly filed together as one docket entry, rather than as separate docket entries. In addition, the parties' signed Proposed Stipulated Decision improperly references the "stipulation of the parties", rather than the "agreement of the parties". A reference to the "stipulation of the parties" is appropriate only in situations in which an overpayment is due to petitioner.
Upon due consideration, it is
ORDERED that the above-referenced "Stipulation decision" (Docket Index No. 13) and "Proposed Stipulated Decision" (Docket Index No. 14) are stricken from the Court's record in this case.