Opinion
3928-21
10-05-2021
Michael A. O'Neill Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On September 28, 2021, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. That decision was premised on a Settlement Stipulation filed the same date (albeit improperly designated as a "Stipulation income tax deficiency") establishing an overpayment for the underlying 2018 taxable year. However, review shows that both documents bear incomplete captions and incomplete signature blocks for petitioner, lacking the middle initial.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and accompanying Stipulation, both filed September 28, 2021, are hereby deemed stricken from the Court's record in this case.
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