Opinion
10524-20
11-10-2021
Thomas M. Stokes Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On November 8, 2021, the parties filed a proposed stipulated decision. Upon review thereof, the Court notes that the preamble of the proposed decision references, and purports to incorporate facts from, "the stipulation of the parties in this case." There is also language included below the intended judicial signature line of the proposed decision further referencing "the stipulation of the parties submitted herewith."
However, a review of the record in this case reveals that the parties have not filed a settlement stipulation. It therefore appears to the Court that the aforementioned references in the proposed decision to such a stipulation are in error, and that the preamble of any proposed decision in this case should instead state that the decision is "pursuant to the agreement of the parties in this case".
Upon due consideration of the foregoing, it is
ORDERED that the parties' proposed stipulated decision, filed November 8, 2021, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before November 22, 2021, the parties shall file a revised proposed stipulated decision after curing the defects noted above.