Opinion
7624-21
04-06-2022
TODD M. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
The Petition in this case was filed with respect to a Notice of Deficiency issued to petitioner for the 2015 taxable year. On April 1, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. Among other things, the proposed decision document states that there is a deficiency in income tax due from petitioner for the 2018 taxable year. Upon review of the record, that taxable year does not appear to be at issue in this case.
Because the Court cannot process the parties' Proposed Stipulated Decision, it is
ORDERED that the above-referenced Proposed Stipulated Decision is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before April 27, 2022, the parties shall file a revised proposed stipulated decision.