Opinion
15306-23
01-09-2024
THERESA M. SEARS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 4, 2024, the parties filed a Proposed Stipulated Decision for the Court's consideration. A review of that document discloses that the docket number appearing in that document is incorrect. The docket number includes an "S", which indicates that a case is a small Tax Court case. Petitioner in this case, however, did not elect to have this case conducted under the court's small tax case procedures.
Accordingly, upon due consideration, it is
ORDERED that the above-described Proposed Stipulated Decision is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before January 29, 2024, the parties shall file a revised Proposed Stipulated Decision for the Court's consideration.