Opinion
20419-21
12-15-2021
Elaine Christine Keogh Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 17, 2021, the parties filed a proposed stipulated decision. Upon review, the Court notes that the proposed decision is improper in that it incorporates matters concerning assessment and payment above the intended judicial signature, rather than in stipulations following such intended signature or in a separate settlement stipulation.
In view of the foregoing, it is
ORDERED that the parties' proposed stipulated decision, filed November 17, 2021, is stricken from the Court's record in this case. It is further
ORDERED that, on or before January 18, 2022, the parties shall file a revised proposed stipulated decision.