Opinion
2743-23S
07-10-2023
ANDREW JOHN GALSTERER IV IRREV TR UTA 07.26.2000, ANN GORDON, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 7, 2023, the parties filed a Proposed Stipulated Decision. Upon review, the Court notes that the proposed decision is improper in that it incorporates matters concerning assessment and payment above the intended judicial signature, rather than in stipulations following such intended signature or in a separate settlement stipulation. In addition, it appears that the record does not contain a copy of the notice of deficiency on which this case is based.
In view of the foregoing, it is
ORDERED that the parties' above-referenced Proposed Stipulated Decision is stricken from the Court's record in this case. It is further
ORDERED that, on or before August 7, 2023, the parties shall file a revised Proposed Stipulated Decision. It is further
ORDERED that, on or before August 7, 2023, respondent shall file a Response to this Order and attach thereto a copy of the notice of deficiency challenged by petitioner in this case.