Opinion
11264-21
12-14-2021
Leonardo Almanza & Carolina Almanza Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On December 9, 2021, the parties filed a proposed stipulated decision for the Court's consideration. However, the Court notes that the record in the above-docketed matter currently does not include a complete copy of the notice of deficiency upon which this case is based. Accordingly, action on the parties' proposed stipulated decision will be held in abeyance pending the filing of a report as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on or before January 4, 2022, respondent shall file a report and shall attach thereto a complete copy of the notice of deficiency upon which this case is based.