Opinion
25676-22
07-19-2023
LEAH G. ROSS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 17, 2023, the Court received from the parties in the above-docketed matter a Settlement Stipulation and Proposed Stipulated Decision purporting to resolve this litigation. Although the Proposed Stipulated Decision states that there is an overpayment due to petitioner for taxable year 2018, it lacks appropriate language to establish petitioner's entitlement to any overpayment. See Internal Revenue Code § 6512(b)(3).
Upon due consideration, it is
ORDERED that the Settlement Stipulation and Proposed Stipulated Decision, both filed July 17, 2023, are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before August 10, 2023, the parties shall file a revised settlement stipulation and proposed stipulated decision for the Court's consideration.