Opinion
3105-22S
10-14-2022
THOMAS JOSEPH RALSTON & DONNA L. RALSTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 7, 2022, the parties filed a proposed stipulated decision for the Court's consideration. Upon review, however, it appears that the record does not contain a copy of the notice of deficiency that petitioners challenge in this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before November 4, 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 the parties' proposed stipulated decision pending submission of the notice of deficiency.