Opinion
6903-23
05-22-2024
JACQUELINE S. LUCKEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared for trial during the Court's Birmingham, Alabama trial session, scheduled to begin October 15, 2024.
On May 20, 2024, the parties filed a proposed stipulated decision and settlement stipulation. Upon review of the proposed stipulated decision and settlement stipulation, the Court notes that the preamble of the proposed stipulated decision is incorrect in that it uses language more appropriate for circumstances where petitioner is not due an overpayment ("agreement of the parties"), which is not the case here. In this case, it appears that the appropriate language would read in relevant part: "Pursuant to the stipulation of the parties in this case, and incorporating herein the facts stipulated by the parties as the findings of the Court". See I.R.C. § 6512(b).
Upon due consideration and for cause, it is
ORDERED that the above-referenced proposed stipulated decision is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before June 20, 2024, the parties shall file a revised proposed stipulated decision or a status report with the Court.