Opinion
12869-21
02-07-2022
Peter Salas & Marianne Salas Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On February 4, 2022, the parties filed a proposed stipulated decision to which a settlement stipulation was improperly attached. Also on February 4, 2022, the parties separately filed a settlement stipulation improperly titled "Stipulation No Deficiency".
Upon due consideration, it is
ORDERED that the proposed stipulated decision, filed February 4, 2022, is stricken from the Court's record. It is further
ORDERED that, on or before February 14, 2022, the parties shall file a proper proposed stipulated decision. It is further
ORDERED that the stipulation no deficiency, filed February 4, 2002, is recharacterized as a settlement stipulation.