Opinion
1645-22S
01-03-2023
MICHAEL W. MCFARLAND & EMLYN E. MCFARLAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 30, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, the deficiency set forth therein is more than the deficiency determined in the notice of deficiency on which this case is based. Respondent did not assert an increased deficiency in the Answer and nothing below the signature line in the Proposed Stipulated Decision accounts for the increase.
Upon due consideration of the foregoing, it is
ORDERED that the Proposed Stipulated Decision, filed December 30, 2022, is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before January 27, 2023, the parties shall file a revised Proposed Stipulated Decision.