Opinion
17527-23
01-03-2024
FRANCISCO J. ANGEL & P. O. CASTREJON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 2, 2024, the parties electronically filed a proposed stipulated decision for the Court's consideration. Further review of the record indicates that the record does not contain a complete copy of the notice of deficiency issued to petitioners and upon which this case is based. Accordingly, the Court will hold the parties' joint proposed stipulated decision pending response to this Order.
Upon due consideration, it is
ORDERED that, on or before January 25, 2024, respondent shall file a response to this Order and attach thereto a copy of the notice of deficiency on which this case is based.