Opinion
30301-21
02-09-2022
Andrew M. Gorney & Kristin K. Gorney Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 3, 2022, the parties filed a Proposed Stipulated Decision. However, that proposed decision was not accompanied by a Settlement Stipulation concerning the overpayment due to petitioners for tax year 2018.. See I.R.C. sec. 6512(b)(1), (3). Upon due consideration, it is
ORDERED that, on or before March 9, 2022, the parties shall file an appropriate Settlement Stipulation.