Opinion
12340-23S
10-19-2023
JAIME A. WOJCIK & HANNAH A. WOJCIK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On October 18, 2023, the Court received from the parties in the above-docketed matter two copies of a Proposed Stipulated Decision purporting to resolve this litigation. Each decision was premised on a copy of a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2019 taxable year. However, review shows that an inconsistency exists between the Proposed Stipulated Decisions, which reference a claim for refund having been filed on April 15, 2020, and the Settlement Statements, which provide September 15, 2020, as the date a claim was filed. Additionally, the first pair of documents was incomplete, lacking signatures for counsel for respondent.
The premises considered, and for cause, it is
ORDERED that the two Proposed Stipulated Decisions and two Settlement Stipulations, all filed October 18, 2023, are hereby deemed stricken from the Court's record in this case.