Opinion
898-24
08-06-2024
LISA PUTNEY & MATTHEW PUTNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 5, 2024, the parties filed a Proposed Stipulated Decision and a Settlement Stipulation. The docket number appearing on these documents includes an "S", indicating that this case is being conducted under the Court's small tax case procedures. However, as petitioners in their Petition did not elect to have this case conducted as a small tax case, on January 22, 2024, the Court amended the docket number by removing the small tax case designation.
Further, the Settlement Stipulation does not comply with Rule 23(a)(3), insofar as it does not contain contact information for petitioner Matthew Putney.
Accordingly, upon due consideration, it is
ORDERED that the above-described Proposed Stipulated Decision and Settlement Stipulation are deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before August 27, 2024, the parties shall file a revised Proposed Stipulated Decision for the Court's consideration.