Valencia v. Comm'r of Internal Revenue

Full title: MARTHA VALENCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 3, 2023

No. 2570-22S (U.S.T.C. Jan. 3, 2023)

Opinion

2570-22S

01-03-2023

MARTHA VALENCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Diana L. Leyden Special Trial Judge

ORDER

Diana L. Leyden Special Trial Judge

On December 21, 2022, the parties filed a Settlement Stipulation (Index #9) and a Proposed Stipulated Decision (Index #10). Upon further review of the documents filed, it appears that the documents were mistitled. The Settlement Stipulation (Index #9) should be recharacterized as a Proposed Stipulated Decision and the Proposed Stipulated Decision (Index #10) should be recharacterized as a Settlement Stipulation.

For cause, it is

ORDERED that the parties' Settlement Stipulation (Index #9) is recharacterized as a Proposed Stipulated Decision. It is further

ORDERED that the parties' Proposed Stipulated Decision (Index #10) is recharacterized as a Settlement Stipulation.