Opinion
30671-21
11-16-2022
MARK K. TANAKA & DEBORAH A. TANAKA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 20, 2022, the parties filed a Proposed Stipulated Decision even though respondent's position is that the Court lacks jurisdiction in this case to redetermine a deficiency in petitioners' income tax for taxable year 2018. In view of the foregoing, it is
ORDERED that the parties' Proposed Stipulated Decision filed October 20, 2022, is hereby deemed stricken from the record in this case.