Opinion
10710-21
10-05-2022
JUDITH A. LINDSAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for trial at the session of the Court to be conducted in person, commencing Monday, January 9, 2023, in Indianapolis, Indiana.
On September 23, 2022, the parties filed a Settlement Stipulation. On the same day, the parties filed a Proposed Stipulated Decision resolving the remaining issues in this case. However, that stipulation and decision are void of Internal Revenue Code section 666(2), as set forth in the Notice of Deficiency dated February 16, 2021, upon which this case is based. Accordingly, the Court will strike the parties' Settlement Stipulation and Proposed Stipulated Decision, each filed September 23, 2022.
For cause, it is
ORDERED that the parties' Settlement Stipulation, filed September 23, 2022, at Docket Entry Index No. 12, is hereby stricken from the record in this case. It is further
ORDERED that the parties' Proposed Stipulated Decision, filed September 23, 2022, at Docket Entry Index No. 11, is hereby stricken from the record in this case. It is further
ORDERED that on or before November 4, 2022, the parties shall file a revised Settlement Stipulation and a revised Proposed Stipulated Decision in this case.