Opinion
368-23S
11-06-2023
SC REMEKIEWICZ BENT & SHARAJ KAE REMONA BENT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 2, 2023, the parties filed a Proposed Stipulated Decision, which addressed income tax deficiencies and penalties under Internal Revenue Code section 6662(a) for tax years 2019 and 2020. Upon further review, however, it appears that the record does not contain a copy of the notice of deficiency issued to petitioners for 2019.
Upon due consideration of the foregoing, it is
ORDERED that the Proposed Stipulated Decision is deemed stricken. It is further
ORDERED that, on or before November 28, 2023, respondent shall file a Response to this Order and attach thereto a copy of the notice of deficiency issued to petitioners for 2019.