Opinion
6155-23
04-22-2024
ERICA DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On April 16, 2024, the Court received from the parties a proposed stipulated decision. Upon review of the document, however, it shows that the decision provides for a deficiency for taxable year 2020 that is in excess of that set forth in the underlying notice of deficiency. Such increased amount does not appear to have been properly pled or otherwise set forth in a specific stipulation agreeing to the increase. The premises considered, and for cause, it is
ORDERED that the joint proposed stipulated decision filed April 16, 2024, is hereby deemed stricken from the Court's record in this case.