Opinion
19731-23S
09-04-2024
JULIA J. KERSTING & DEAN H. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
On August 29, 2024, the parties filed a Proposed Stipulated Decision (Index no. 14) and a Settlement Stipulation (Index no. 15). Upon review of the Settlement Stipulation, the Court notes that the Statement of Account (Form 3623) referenced in the Settlement Stipulation was not attached. Upon due consideration, it is hereby
ORDERED that, on or before September 11, 2024, respondent shall file a supplement to Settlement Stipulation attaching the Statement of Account (Form 3623).