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Loayza v. Comm'r of Internal Revenue

United States Tax Court
May 16, 2023
No. 29371-21S (U.S.T.C. May. 16, 2023)

Opinion

29371-21S

05-16-2023

JENNIFER LYNN LOAYZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Patrick J. Urda Judge

On April 14, 2023, petitioner Jennifer Lynn Loayza filed a document entitled proposed stipulated decision. This document appears to have been signed only by Ms. Loayza and with a blank signature block for the Commissioner. Therefore, that proposed stipulated decision is improper and the Court cannot approve it as filed.

Also on the same day, Ms. Loayza filed two memoranda in support of proposed stipulated decision. We will recharacterize those documents as status reports.

Upon due consideration, it is

ORDERED that, Ms. Loayza's proposed stipulated decision is deemed stricken from the Court's record. We note that the Court's Order issued on April 6, 2023, directed the parties to file a stipulated decision document or status reports by June 5, 2023. It is further

ORDERED that Ms. Loayza's memorandum in support of proposed stipulated decision [Doc. 18] filed April 14, 2023, is recharacterized as a status report. It is further

ORDERED that Ms. Loayza's memorandum in support of proposed stipulated decision [Doc. 19] filed April 14, 2023, is recharacterized as a status report.


Summaries of

Loayza v. Comm'r of Internal Revenue

United States Tax Court
May 16, 2023
No. 29371-21S (U.S.T.C. May. 16, 2023)
Case details for

Loayza v. Comm'r of Internal Revenue

Case Details

Full title:JENNIFER LYNN LOAYZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: May 16, 2023

Citations

No. 29371-21S (U.S.T.C. May. 16, 2023)