Opinion
14633-22S
02-02-2023
JOSE ISAAC ISAAC TREJO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 31, 2023, 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 2020 taxable year. However, review shows that the decision references October 11, 2022, as the date of the mailing of the notice of deficiency, whereas the notice of deficiency for 2020 underlying this case is dated March 25, 2022.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed January 31, 2023, are hereby deemed stricken from the Court's record in this case.