Opinion
1453-23
12-29-2023
DANIEL A. ROCHA & ANGELITA ROCHA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
On December 13, 2023, the parties filed a Proposed Stipulated Decision. The Proposed Stipulated Decision does not omit respondent's counsel's email address, mailing address, and telephone number from the signature block, as required by Rule 23(a)(4) of the Tax Court Rules of Practice and Procedure.
Upon due consideration of the above, it is
ORDERED that the above-referenced Proposed Stipulated Decision is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before January 18, 2024, the parties shall file revised decision documents.