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Hanley v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2022
No. 30370-21 (U.S.T.C. Aug. 19, 2022)

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.


Summaries of

Hanley v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2022
No. 30370-21 (U.S.T.C. Aug. 19, 2022)
Case details for

Hanley v. Comm'r of Internal Revenue

Case Details

Full title:DANNY J. HANLEY & KAREN HIER-HANLEY, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 19, 2022

Citations

No. 30370-21 (U.S.T.C. Aug. 19, 2022)