Opinion
10968-20S
12-22-2021
Lisa Marie Owens Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 16, 2021, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. However, review shows that the decision reflects a deficiency for the taxable year 2016 in excess of that determined in the underlying notice of deficiency, and the amount of such increased deficiency has never been explicitly pled or stipulated. Additionally, the document was uploaded in an improper orientation.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed December 16, 2021, is hereby deemed stricken from the Court's record in this case.