Opinion
14431-23S
04-03-2024
MICHELE DUTCHER & LISA DUTCHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served March 20, 2024, the Court deemed stricken from the Court's record in this case the parties' Proposed Stipulated Decision filed on March 18, 2024. In that Order, the Court noted in detail certain omissions and discrepancies in the proposed decision document and explained that, in view of those omissions and discrepancies, the Court was unable enter it. The Order directed the parties to file a revised proposed stipulated decision on or before April 19, 2024.
On March 29, 2024, the parties filed a Proposed Stipulated Decision. However, it appears that, perhaps due to an inadvertent clerical error, the parties have refiled the same proposed decision document that was deemed stricken by the Court's Order served March 20, 2024. As discussed more fully in that Order, the proposed decision document still (1) does not state the taxable year for which there is an overpayment and (2) states that the full $8,271.00 overpayment amount was paid after the mailing of the notice of deficiency, whereas the Settlement Stipulation filed on March 12, 2024, appears to indicate otherwise. Because these same omissions and discrepancies still appear in the proposed decision document, the Court is unable to enter it, see I.R.C. § 6512(b)(3), and it is accordingly
ORDERED that the parties' Proposed Stipulated Decision filed on March 29, 2024, is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before May 3, 2024, the parties shall file a revised proposed stipulated decision.