Opinion
8104-21
05-01-2023
KEVIN J. ROCQUE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 27, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purportedly resolving this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2017 taxable year. However, review shows that neither document was signed by counsel for respondent.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed April 27, 2023, are hereby deemed stricken from the Court's record in this case.