Opinion
2646-22S
01-30-2024
PAUL H. PEREZ & DOLORES M. PEREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge.
According to respondent's Motion for Entry of Decision, filed January 29, 2024, the Proposed Stipulated Decision attached to the motion reflects the basis of settlement agreed upon between the parties as alluded to by respondent in respondent's Status Report, filed September 27, 2023. That document, apparently prepared by respondent but unsigned by either petitioner, in and of itself, does little more than suggest respondent's willingness to settle this case for the redetermination of a deficiency for the amounts shown in the document. Without more, the document unsigned by either petitioner is insufficient to support the relief sought in respondent's motion. That being so, it is
ORDERED that respondent's motion is denied. Taking into account the representations contained in respondent's Status Report, also filed January 29, 2024, and to avoid further unnecessary delay in processing this case to trial, it is further
ORDERED that jurisdiction over this case is no longer retained by the undersigned, and it is restored to the general docket for trial or other disposition.