Opinion
3769-21
01-13-2022
Michael Cohen & Gina F. Cohen Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On December 6, 2021, the parties filed a proposed stipulated decision for the Court's consideration. Upon further review, however, it does not appear that the record contains a copy of the notice of deficiency on which this case is based that identifies the taxpayers to whom it was issued. The taxpayers' names have been redacted from the notice of deficiency attached to the petition.
In view of the foregoing, it is
ORDERED that, on or before February 3, 2022, the parties shall file a Response to this Order and attach thereto a copy of the notice of deficiency on which this case is based that properly identifies the taxpayers to whom it was issued. The Court will hold the parties' proposed stipulated decision in abeyance pending the filing of that response.