Hummer v. Comm'r of Internal Revenue

Full title: DOUG A. HUMMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: May 31, 2024

No. 10961-23S (U.S.T.C. May. 31, 2024)

Opinion

10961-23S

05-31-2024

DOUG A. HUMMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

Because the parties' Settlement Stipulation filed on May 30, 2024, fails to comply with Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure, it is

ORDERED that the above-referenced Settlement Stipulation is deemed stricken from the Court's record in this case. It is further

ORDERED that, on or before July 1, 2024, the parties shall file a revised settlement stipulation. It is further

ORDERED that action on the parties' Proposed Stipulated Decision filed on May 30, 2024, shall be held in abeyance pending further direction by the Court.

The parties are reminded that settlement stipulations are not considered decision documents for purposes of Rule 23(a)(4) of the Tax Court Rules of Practice and Procedure and accordingly must include the parties' contact information.