Opinion
17279-22S
05-31-2023
TIMOTHY MICHAEL BRAY & MICHELLE MARIE BRAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 30, 2023, the parties filed a proposed stipulated decision for the Court's consideration. Upon review, however, it appears that petitioners' names were redacted from the copy of the notice of deficiency attached to the petition. Thus the Court cannot properly review the record and process the proposed stipulated decision filed in this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before June 13, 2023, respondent shall file a Response to this Order and attach thereto a copy of the notice of deficiency on which this case is based containing only those redactions provided for by Rule 27(a), Tax Court Rules of Practice and Procedure. The Court will hold the parties' proposed stipulated decision pending respondent's submission of a properly redacted notice of deficiency.