Opinion
4333-21
11-24-2021
Erich Karl Leyendecker & Alisha Leyendecker Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 19, 2021, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purportedly resolving this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2018 taxable year. However, review shows that the Settlement Stipulation attaches a Statement of Account that appears to contradict the provisions in the Proposed Stipulated Decision and Settlement Stipulation that there is no penalty due from petitioners. The discrepancy is not explained. (Additionally, the Court would also note a nonsubstantive duplication of language in the first ordered paragraph of the decision.)
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed November 19, 2021, are hereby deemed stricken from the Court's record in this case.