Opinion
18278-22S
06-08-2023
ADINA C. BRAHAM & LEE D. BRAHAM, DECEASED, ADINA C. BRAHAM, SURVIVING SPOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon due consideration of the record of this case and the notice of deficiency upon which it is based, it is
ORDERED that the Proposed Stipulated Decision filed May 17, 2023, is hereby recharacterized as the parties' Stipulation of Settled Issues. It is further
ORDERED that, on or before July 6, 2023, the parties shall show cause in writing why this case should not be dismissed on the ground the petition was not timely filed.