Opinion
17259-21
10-21-2021
Mechilia Salazar & Daniel Salazar Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 7, 2021, the parties filed a proposed stipulated decision. Upon review, the Court notes that the proposed decision is improper in that it incorporates matters concerning assessment and payment above the intended judicial signature, rather than in stipulations following such intended signature or in a separate settlement stipulation.
In view of the foregoing, it is
ORDERED that the parties' proposed stipulated decision, filed September 7, 2021, is stricken from the Court's record in this case. It is further
ORDERED that, on or before November 12, 2021, the parties shall file a revised proposed stipulated decision.