Opinion
753-24S
06-17-2024
GERARD JONES & HEATHER JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 14, 2024, 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 establishing an overpayment for the underlying 2021 taxable year. However, because review showed that the Settlement Stipulation failed to comply with Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure, insofar as petitioners' contact information was not included, the document was stricken.
Subsequently, the parties filed a substantially identical Settlement Statement on May 23, 2024. The parties are AGAIN 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 Settlement Stipulation, filed May 23, 2024, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before July 5, 2024, the parties shall file a revised Settlement Stipulation with petitioners' contact information.