Opinion
15825-21
03-16-2022
Lionel A. Porras Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On January 31, 2022, the parties filed a proposed stipulated decision for the Court's consideration. Upon further review, however, it appears that the record does not contain a copy of the notice of deficiency issued for petitioner's 2018 tax year.
Upon due consideration, it is
ORDERED that, on or before April 7, 2022, respondent shall file a Response to this Order and attach thereto a complete copy of the notice of deficiency on which this case is based. The Court will hold in abeyance the parties' proposed stipulated decision pending the filing of the notice of deficiency.