Opinion
18760-23
06-13-2024
SWARNA MAHADEVA IYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 12, 2024, the parties endeavored to file in the above-docketed matter a Proposed Stipulated Decision and corresponding Settlement Stipulation resolving this litigation. However, the two documents were filed electronically as a single submission or entry, rather than separately as required for clarity and processing.
Additionally, the Settlement Stipulation portion thereof fails to comply with Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure, insofar as the petitioner's contact information is not included. 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.
The premises considered, and for cause, it is
ORDERED that the just-referenced document filed June 12, 2024, at Docket Index No. 8 is hereby deemed stricken from the Court's record in this case.