Opinion
2500-24
05-06-2024
MICHAEL L. GREEN & JILL L. GREEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 6, 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 2020 taxable year. However, review shows that both the Proposed Stipulated Decision and the Settlement Stipulation reference September 5, 2023, as the date of the notice of deficiency for 2020. Conversely, the copies of such notice in the record are dated November 27, 2023.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed May 6, 2024, are hereby deemed stricken from the Court's record in this case.