Opinion
14449-23
07-08-2024
STANLEY CUNNINGHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 3, 2024, the parties filed a Proposed Stipulated Decision. Upon review, the Court notes that the preamble of the Proposed Stipulated Decision is improper in that it uses language more appropriate for circumstances where a petitioner is due an overpayment ("Pursuant to the stipulation of the parties in this case, and incorporating herein the facts stipulated by the parties as the findings of the Court"), which is not the case here. See I.R.C. § 6512(b). In this case, it appears that the appropriate language would refer to the "agreement of the parties".
Upon due consideration and for cause, it is
ORDERED that the above-referenced Proposed Stipulated Decision is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before August 8, 2024, the parties shall file a revised proposed stipulated decision for the Court's consideration.