Opinion
7894-21
01-07-2022
Richard Hall, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On January 5, 2022, the parties filed a proposed stipulated decision. Upon review thereof, the Court notes that the proposed decision refers to the "stipulation of the parties" and the fact that an overpayment is time-barred; however, there is no settlement stipulation on the record in this case. Accordingly, action on the proposed stipulated decision will be held in abeyance pending the filing of a settlement stipulation.
For cause, it is
ORDERED that, on or before January 27, 2022, the parties shall file a settlement stipulation.