Opinion
7242-21
09-21-2021
Francisco Orocio & Zenaida Orocio Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 17, 2021, the parties filed a Joint Proposed Stipulated Decision and a Joint Settlement Stipulation. Upon review of the proposed decision, the Court notes that petitioner Zenaida Orocio did not sign the proposed decision as required by Rules 23(a)(3), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that the parties' Joint Proposed Stipulated Decision, filed September 17, 2021, and Joint Settlement Stipulation, filed September 17, 2021 are hereby deemed stricken from the Court's record in this case.
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