Opinion
12726-23S
05-20-2024
KENNETH ROBSON & BEVERLY L. ROBSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 16, 2024, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2020 taxable year. However, review shows that the Proposed Stipulated Decision references a claim for refund filed by petitioners on April 15, 2021, whereas the Settlement Stipulation references a claim filed by petitioners on November 11, 2021.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, filed May 15, 2024, are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before May 31, 2024, the parties shall file a revised Proposed Stipulated Decision and Settlement Stipulation.