Opinion
17294-23S
01-30-2024
MATTHEW L. GOSTOMSKI & LINDA A. GOSTOMSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 29, 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 indicates a date of mailing for the notice of deficiency of March 20, 2023, which is inconsistent with the date given in the Proposed Stipulated Decision and the copy of such notice in the record herein.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed January 29, 2024, are hereby deemed stricken from the Court's record in this case.