Opinion
23240-22
01-03-2023
HECTOR BERRIOS & MARIE BERRIOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 27, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, the Court notes that, upon review of the record, it does not appear to include a copy of the notice of deficiency upon which this case is based.
The foregoing considered, it is
ORDERED that, on or before January 20, 2023, respondent shall file a response to this Order and shall attach thereto a complete copy of the notice of deficiency upon which this case is based. It is further
ORDERED that action on the parties' Proposed Stipulated Decision shall be held in abeyance pending further direction by the Court.