Opinion
25194-21S
09-20-2022
KIMBERLY L. GUIDROZ-OPUTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 19, 2022, the parties filed a Proposed Stipulated Decision and Settlement Stipulation. Upon review of those filings, the Court notes that, whereas the Proposed Stipulated Decision states that there is an overpayment due to petitioner for the taxable year 2018 in the amount of $2,381.32, the Settlement Stipulation states that the amount of the overpayment due to petitioner for that year is $2,371.32. Consequently, the Court is unable to process the parties' Proposed Stipulated Decision.
In view of the foregoing, upon further review of the record in the above-docketed matter, and for cause, it is
ORDERED that the parties' above-referenced Proposed Stipulated Decision and Settlement Stipulation are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before October 21, 2022, the parties shall file a revised proposed stipulated decision and settlement stipulation. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to the taxable year 2021, and so much of this case relating to the taxable year 2021 is hereby deemed stricken from the Court's record in this case.