Opinion
30254-21S
12-15-2021
Paul Robert Malone & Theresa Owens Malone Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 10, 2021, the parties filed a proposed stipulated decision for the Court's consideration. Upon review thereof, the Court notes that the proposed decision improperly incorporates matters concerning assessment and payment of the deficiency above the intended judicial signature, rather than in stipulations following such intended signature or in a separate settlement stipulation. In view of the foregoing, the Court is unable to process the parties' proposed stipulated decision.
Accordingly, and for cause, it is
ORDERED that the parties' proposed stipulated decision, filed December 10, 2021, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before January 14, 2022, the parties shall file a revised proposed stipulated decision.