Opinion
36100-21
02-21-2023
YVONNE S. ZALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 17, 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 2018 taxable year. However, review shows that both the Proposed Stiplated Decision and the Settlement Stipulation refer to January 3, 2022, as the date of mailing of the notice of deficiency. Conversely, the notice for 2018 attached to the petition is dated August 30, 2021.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed February 17, 2023, are hereby deemed stricken from the Court's record in this case.