Opinion
4665-22S
02-15-2023
FREDRICK ALEXANDER SIM & ANGELA CATHERINE SIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos, Special Trial Judge.
On November 24, 2022, petitioners filed a proposed stipulated decision which does not bear respondent counsel's signature. That document was inadvertently entered in this case as a stipulated decision on February 3, 2023. For cause, it is
ORDERED that the stipulated decision entered February 3, 2023 is vacated and set aside. It is further
ORDERED that petitioners' proposed stipulated decision, filed February 3, 2023, is stricken from the Court's record in this case. It is further
ORDERED that the parties shall, on or before February 28, 2023, file a fully executed stipulated decision in this matter.
This Order constitutes official notice of its contents to the parties.