Opinion
30370-21
08-19-2022
DANNY J. HANLEY & KAREN HIER-HANLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 18, 2022, 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 purportedly establishing an overpayment for the underlying 2018 taxable year. However, review shows that the Proposed Stipulated Decision references a payment made after the mailing of the notice of deficiency, but Settlement Stipulation fails to reflect any payment consistent with that time frame.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed August 18, 2022, are hereby deemed stricken from the Court's record in this case.