Opinion
10103-20
09-13-2021
David P. Freese & Amy R. Reeser Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On September 10, 2021, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. However, review shows that the decision incorporates an increase in the deficiency for the 2015 taxable year, in excess of that set forth in the underlying notice of deficiency, which has not been stipulated or otherwise pled by the parties.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed September 10, 2021, is hereby deemed stricken from the Court's record in this case. The Court would expect the parties promptly to submit an appropriate replacement.
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