Opinion
13208-23
09-03-2024
DAVID STEVENS & LILLIAN STEVENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Judge
On July 25, 2024, we entered a Decision stating a deficiency due from petitioners, no section 6662(a) penalty due from petitioners, but an overpayment due to petitioners for taxable year 2020. On August 30, 2024, we also received two Settlement Stipulations, at Doc. Nos. 12 and 15, and two Proposed Stipulated Decisions, at Doc. Nos. 13 and 14, for our consideration. Now, we desire the parties' views as to how the Court should handle the documents filed on August 30, 2024.
For cause, it is
ORDERED that, on or before Tuesday, September 10, 2024, the parties shall file a joint report (or separate reports, if expedient) stating how the Court should handle the two additional Settlement Stipulations and Proposed Stipulated Decisions. If an error exists in the Decision entered, the parties shall file a Joint Motion to Vacate and articulate which Settlement Stipulation and Proposed Stipulated Decision should be entered by the Court. If these additional Settlement Stipulations and Proposed Stipulated Decisions were filed in error, the parties shall file a Joint Motion to Strike.