Opinion
4275-22S
10-13-2022
PAUL J. DUGAN & DEBORAH L. DUGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
The parties' proposed stipulated decision filed with the Court on October 5, 2022, references "the stipulation of the parties". However, no settlement stipulation has been filed.
Upon due consideration, it is
ORDERED that, on or before October 21, 2022, the parties shall file a settlement stipulation. The Court will hold the proposed stipulated decision in abeyance pending further direction by the Court.