Opinion
27322-22
04-24-2023
GERMAINE WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 21, 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 2021 taxable year. However, review shows that the Proposed Stipulated Decision states that the overpayment amount was paid on March 29, 2021, but such date does not appear to be consistent with and/or explained by the Settlement Stipulation.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed April 21, 2023, are hereby deemed stricken from the Court's record in this case.