Opinion
19145-23
01-18-2024
SCOTT YATES & KARI YATES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On January 17, 2024, the parties filed for the Court's consideration a Settlement Stipulation and a Proposed Stipulated Decision. Upon review, it appears that the preamble of the Proposed Stipulated Decision is improper in that it uses language more appropriate for circumstances where petitioners are due an overpayment ("incorporating the facts herein stipulated by the parties as the findings of the Court"), which is not the case here. See Internal Revenue Code §6512(b). In this case, it appears that the appropriate language would refer to the "agreement of the parties".
Upon due consideration of the foregoing, it is
ORDERED that the parties' Proposed Stipulated Decision is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before February 16, 2024, the parties shall file a revised Proposed Stipulated Decision.