Opinion
12174-23S
05-08-2024
EDWINA DEAN FANCY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 7, 2024, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2021 taxable year. However, review shows that the Settlement Stipulation fails to comply with Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure, insofar as the parties' contact information is not included. The parties are reminded that Settlement Stipulations are not considered decision documents for purposes of Rule 23(a)(4) of the Tax Court Rules of Practice and Procedure.
The premises considered, and for cause, it is
ORDERED that the Settlement Stipulation, filed May 7, 2024, hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before May 29, 2024, the parties shall file a revised Settlement Stipulation.