Opinion
16780-23
08-07-2024
TIANA SAMUEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 6, 2024, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2021 taxable year. However, review shows that the submissions are inconsistent. The Proposed Stipulated Decision indicates that the date on which the overpayment amount was paid was May 9, 2022. Conversely, the Settlement Stipulation does not show any payments from petitioner with that date. Additionally, the address provided for petitioner on the Settlement Stipulation does not correspond with the address of record in this case. If petitioner's address has reverted, a new Notice of Change of Address would be expected.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed August 6, 2024, are hereby deemed stricken from the Court's record in this case.