Opinion
375-24
02-29-2024
CHRIS EWING & JENNIFER EWING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 28, 2024, the parties filed a Proposed Stipulated Decision. The docket number included in that document is incorrect as it includes an "S" to designate a small Tax Court case. In the Petition, petitioners elected to have this case conducted under the Court's regular tax case procedures. Furthermore, the record does not appear to include a copy of the notice of deficiency that is challenged by petitioners.
Upon due consideration of the foregoing, it is
ORDERED that the above-referenced Proposed Stipulated Decision is stricken from the Court's record in this case. It is further
ORDERED that, on or before March 29, 2024, respondent shall file a Response to this Order and attach thereto a copy of the notice of deficiency on which this case is based. It is further
ORDERED that, on or before March 29, 2024, the parties shall file a revised Proposed Stipulated Decision.