Opinion
16339-22
09-23-2022
MARIA ACHENBACH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 22, 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 petitioner challenges in this case. Furthermore, petitioner has not yet paid the Court's $60.00 filing fee for this case, as directed by the Court by Order served July 26, 2022.
Upon due consideration of the foregoing, it is
ORDERED that, on or before October 17, 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. It is further
ORDERED that the due date for petitioner to pay the Court's filing fee is extended to October 10, 2022 (or petitioner may submit for the Court's consideration an Application for Waiver of Filing Fee, which is available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms"). Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.