Opinion
6521-22S
10-21-2022
JENNIFER ANN PEREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 19, 2022, the parties filed a Proposed Stipulated Decision which incorrectly contains language reflecting the parties also filed a settlement stipulation concerning an overpayment by petitioner for the 2019 year in issue. No such settlement stipulation has been filed. See I.R.C. sec. 6512(b). In view of the foregoing, it is
ORDERED that the parties' Proposed Stipulated Decision filed October 19, 2022, is hereby deemed stricken from the record in this case.