Opinion
11442-23S
10-16-2023
EMANUEL CHIRIAC & CLAUDIA CHIRIAC, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 6, 2023, the parties filed a Proposed Stipulated Decision. Upon further review, however, it appears that the record does not contain a copy of the notice of deficiency that petitioners challenge in this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before November 16, 2023, respondent shall file a Response to this Order and attach to it a 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.