Opinion
3174-21
03-09-2022
Field G. Harrison & Sabrina M. Harrison Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Travis A. Greaves Judge
On March 3, 2022, the parties filed a proposed stipulated decision and settlement stipulation for the Court's consideration. Upon review thereof, the Court notes that the proposed decision improperly incorporates matters concerning assessment and payment of the deficiency for the taxable year ended December 31, 2017 above the intended judicial signature, rather than in stipulations following such intended signature or in a separate settlement stipulation. In view of the foregoing, the Court is unable to process the parties' proposed stipulated decision.
Accordingly, and for cause, it is
ORDERED that the parties' proposed stipulated decision and settlement stipulation, filed March 3, 2022, are hereby deemed stricken from the Court's record in this case.