Opinion
16809-21S
03-16-2022
DENNIS G. SCHEICH & ANDREA L. SCHEICH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge.
On March 15, 2022, the parties filed a Proposed Stipulated Decision (Doc. 8) purporting to resolve this litigation. The Proposed Stipulated Decision references an overpayment due to petitioners for taxable year 2018. However, the Settlement Stipulation (Doc. 7), filed same day, attached a Statement-Income Tax Changes (Form 5278) and not a Statement of Account (Form 3623) or any other relevant document to explain to the Court the basis of any overpayment. Therefore, the Court will defer action on the Proposed Stipulated Decision until such time as this Order is complied with by the parties.
Upon due consideration, it is
ORDERED that the parties' above-referenced Settlement Stipulation is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before March 31, 2022, the parties shall file a revised Settlement Stipulation, specifically setting forth the relevant facts related to any overpayment for taxable year 2018.