Opinion
13229-22S
05-23-2023
MICHAEL WALBRECHER & JOANNA WALBRECHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
On May 17, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision (index #13) resolving this litigation. That decision was premised on a Settlement Stipulation (index #12) filed the same date for the 2019 taxable year. However, review shows that the Settlement Stipulation (index #12) references August 22, 2022, as the date of the mailing of the notice of deficiency, whereas the copy of such document in the record is dated February 28, 2022.
The premises considered, and for cause, it is hereby
ORDERED that the Proposed Stipulated Decision (index #13) and Settlement Stipulation (index #12), both filed May 17, 2023, are hereby deemed stricken from the Court's record in this case.