Opinion
31274-21S
01-17-2023
JOHN K. SMALL & KIMBERLY J. HOUCHENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On January 9, 2023, the Commissioner filed what is purported to be a first stipulation of facts. [Doc. 10.] Stipulations require the signature of all of the parties to the case. See Rule 91(b), Tax Court Rules of Practice and Procedure. The Commissioner's purported stipulation was not signed by petitioners John K Small and Kimberly J. Houchens or anyone on their behalf, and thus is not a stipulation. Accordingly, it is
ORDERED that the Commissioner's first stipulation of facts [Docs. 10] shall be stricken from the Court's record.