Opinion
15150-20
09-09-2021
Danielle Thompson & Lamar Thompson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 2, 2021, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2017 taxable year. However, review raises concern regarding potential inconsistency between the two documents. In particular, the Proposed Stipulated Decision states that there is "no deficiency", while the Settlement Stipulation reflects an increase in assessment of $5, 787.
Accordingly, the premises considered, it is
ORDERED that, on or before September 30, 2021, respondent shall file a report and shall clarify therein the language used on the Proposed Stipulated Decision in the context of the computations reflected in the Settlement Stipulation.
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