Opinion
12148-22
03-25-2024
MENDY GUTMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 20, 2024, 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 2018 taxable year. However, review shows that the Proposed Stipulated Decision and the Settlement Stipulation seem to be inconsistent. That is, the Proposed Stipulated Decision states that there is no deficiency, while the Settlement Stipulation appears to reflect a $1,811 deficiency.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed March 20, 2024, are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before April 15, 2024, the parties shall submit revised decision documents.