Opinion
9362-22S
05-18-2023
JASON MATHISON & NICOLE D. MATHISON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 16, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 201 taxable year. However, review shows that the Proposed Stipulated Decision refers to a penalty for the taxable year 2018, whereas the year in issue is 2019.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed May 16, 2023, are hereby deemed stricken from the Court's record in this case.