Opinion
19833-22S
07-20-2023
CHRISTOPHER SKY GUARDIOLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 19, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2020 taxable year. However, the statements made in the Proposed Stipulated Decision would appear to be inconsistent with the computations reflected on the Settlement Stipulation. To wit, the Proposed Stipulated Decision references no deficiency and an overpayment due of $7,155.00, while the Settlement Statement seems to show a deficiency of $106.00 and an overpayment due of $5,446.00.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed July 19, 2023, are hereby deemed stricken from the Court's record in this case.