Opinion
12695-22
03-31-2023
TONYA R. BROWN & KODY A. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 22, 2023, the parties filed a Proposed Stipulated Decision for the Court's consideration. A copy of the notice of deficiency for tax year 2018 issued to petitioner Tonya R. Brown is attached to the petition. However, it appears that the record does not contain a copy of the notice of deficiency for tax year 2018 issued to petitioner Kody A. Brown.
Upon due consideration of the foregoing, it is
ORDERED that, on or before April 20, 2023, respondent shall file a Response to this Order and attach thereto a copy of the notice of deficiency for tax year 2018 issued to petitioner Kody A. Brown. The Court will hold the parties' Proposed Stipulated Decision pending submission of that notice of deficiency.