Opinion
22844-22
11-15-2023
JACK R. GERHARDT & SHELLY R. GERHARDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 9, 2023, the parties filed a Proposed Stipulated Decision and a Settlement Stipulation. Among other things, the parties have therein stipulated to an increased deficiency of $78.00 for the taxable year 2019. However, both the Proposed Stipulated Decision and the Settlement Stipulation contain an apparent error in the calculation of this increased deficiency. That is, instead of $78.00, the difference between the 2019 deficiency amount printed on the notice of deficiency and the amounts printed on the parties' decision documents is $178.00. Consequently, the agreement of the parties as to the deficiency amount for 2019 is unclear to the Court.
Upon due consideration of the above, it is
ORDERED that the parties' Proposed Stipulated Decision and Settlement Stipulation are deemed stricken from the record in this case. It is further
ORDERED that the parties, on or before December 6, 2023, shall file revised decision documents.