Opinion
2731-24
05-13-2024
MANUEL HERRERA SANTOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 25, 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 2022 taxable year. However, review shows that the Settlement Stipulation fails to comply with Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure, insofar as the parties' contact information is not included. The parties are reminded that Settlement Stipulations are not considered decision documents for purposes of Rule 23(a)(4) of the Tax Court Rules of Practice and Procedure.
The premises considered, and for cause, it is
ORDERED that the Settlement Stipulation, filed April 25, 2024, hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before June 3, 2024, the parties shall file a revised Settlement Stipulation.