Opinion
13503-22S
10-27-2022
ALLEN PAUL SHIPMAN & CRYSTAL LANELL SHIPMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 25, 2022, the Court received from the parties in the above-docketed matter a stipulated decision resolving this litigation. Prior to entry of such stipulated decision, however, it is advisable to ensure that the record herein is complete insofar as concerns the documentation (1) relevant to establish the Court's jurisdiction over all parties and taxable periods and/or (2) referenced in the decision. Accordingly, upon due consideration, it is
ORDERED that, on or before November 16, 2022, respondent shall file a report and shall attach thereto a complete copy of the notice of deficiency for 2019 issued to petitioners. Appropriate action will then be taken with respect to the stipulated decision received.