Opinion
33792-21
09-20-2022
STEVEN G. POWELL & PATRICIA M. POWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 19, 2022, the parties filed a Joint Proposed Stipulated Decision and a Joint Settlement Stipulation. Upon review of the proposed decision, the Court notes that petitioner Patricia M. Powell 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 19, 2022, and Joint Settlement Stipulation, filed September 19, 2022, are hereby deemed stricken from the Court's record in this case.