Opinion
13898-23
07-05-2024
PATRICK JUAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 3, 2024, the parties filed a Proposed Stipulated Decision and Settlement Stipulation. However, the Settlement Stipulation filed by the parties does not comply with Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure. 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.
Further, the Proposed Stipulated Decision contains an evident typographical error, stating, with respect to a claim for refund, "which claim had not been disallowed for the date of the mailing of the notice of deficiency."
Upon due consideration of the foregoing, it is
ORDERED that the above-referenced Proposed Stipulated Decision and Settlement Stipulation are deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before July 26, 2024, the parties shall file a revised proposed stipulated decision and settlement stipulation.