Opinion
7182-22
04-21-2023
SCOTT P. TURNER & KATHLEEN J. TURNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On April 20, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2019 taxable year. However, review shows that the Proposed Stipulated Decision refers to a payment on August 18, 2020, as paid "after" the mailing of the notice of deficiency on January 3, 2022.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed April 20, 2023, are hereby deemed stricken from the Court's record in this case.