Opinion
14431-23S
03-20-2024
MICHELE DUTCHER & LISA DUTCHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 18, 2024, the parties filed a Proposed Stipulated Decision. However, the proposed decision document does not state the taxable year for which there is an overpayment. Moreover, although the proposed decision document states that the $8,271.00 overpayment amount was paid after the mailing of the notice of deficiency, the parties' Settlement Stipulation filed on March 12, 2024, appears to indicate otherwise.
Based on the parties' Settlement Stipulation, it appears that there were two dates on which the separate amounts constituting the overpayment were paid (or deemed paid) by petitioners: (1) a deemed withholding payment of $193.00 on April 15, 2021, and (2) a payment of $8,078.00 on January 24, 2023. The notice of deficiency upon which this case is based was thereafter mailed on or about June 12, 2023.
Conversely, the proposed decision document states in relevant part "that there is an overpayment in income tax due to petitioners for taxable year [sic] in the amount of $8,271.00, which amount was paid after the mailing of the notice of deficiency and for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 6511(b)(2), on June 12, 2023, the date of the mailing of the notice of deficiency."
In view of these omissions and discrepancies, the Court is unable to enter the proposed decision document as currently drafted. See I.R.C. § 6512(b)(3). That being so, it is
ORDERED that the parties' Proposed Stipulated Decision is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before April 19, 2024, the parties shall file a revised proposed stipulated decision.