Opinion
12291-20S
11-29-2022
DAVID J. SMITH & TAMRA L. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
On November 23, 2022, the Commissioner uploaded into the docket of this case a proposed stipulated decision. That proposed stipulated decision appears to have been electronically scanned by the Commissioner in a size format other than 8½ x 11. Accordingly, it is
ORDERED that the proposed stipulated decision at index 39 is deemed stricken. It is further
ORDERED that the Commissioner shall by December 12, 2022, resubmit a properly formatted proposed stipulated decision.