Opinion
2844-20
09-08-2021
Igor S. Cherneychuk & Lesya Cherneychuk Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 2, 2021, the parties electronically filed a proposed stipulated decision for the Court's consideration. Further review of the record indicates that the record does not contain complete copies of the notices of deficiency issued to petitioners and upon which this case is based. Rather, in this respect the record contains only the first page of a notice of deficiency issued to petitioner Lesya Cherneychuk, which was attached to the petition filed in this case. Accordingly, the Court will hold the parties' joint proposed stipulated decision pending response to this Order.
Upon due consideration, it is
ORDERED that, on or before September 30, 2021, respondent shall file a response to this Order and attach thereto complete copies of the notices of deficiency on which this case is based.
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