Opinion
3345-23S
01-23-2024
JONATHAN MCCOY & SHAQUALA MCCOY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ZACHARY S. FRIED SPECIAL TRIAL JUDGE.
On January 19, 2024, the parties filed a Proposed Stipulated Decision and Settlement Stipulation. However, the Court is unable to enter the proposed decision document. First, the document does not contain sufficient information for the Court to determine the overpayment shown in the document; more specifically, the document does not state the date on which the amount of the overpayment was paid. See I.R.C. § 6512(b)(3). (Based on the Settlement Stipulation, it appears that the amount was paid on June 12, 2023.) Second, the proposed decision document improperly refers to a payment amount ($15,323.12) above the amount of the stated overpayment ($3,828.12).
Upon due consideration and for cause, it is
ORDERED that the Proposed Stipulated Decision is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before February 5, 2024, the parties shall file a revised proposed stipulated decision.