Opinion
17374-23S
12-21-2023
JOSEPH G. CHERIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 20, 2023, the parties filed a Proposed Stipulated Decision. Upon further review, however, petitioner's name has been redacted from the notice of deficiency attached to the petition. Accordingly, there is no notice of deficiency in the record that is clearly associated with the petitioner in this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before January 12, 2024, respondent shall file a Response to this Order and attach a properly redacted copy of the notice of deficiency on which this case is based. The Court will hold the parties' Proposed Stipulated Decision pending submission of the notice of deficiency.