Opinion
9917-23S
08-15-2023
DOMINGO B. COTIAMCO, JR., & FLORENCE B. COTIAMCO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 11, 2023, 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 a complete copy of the notice of deficiency issued to petitioners and upon which this case is based. 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 5, 2023, respondent shall file a response to this Order and attach thereto a copy of the notice of deficiency on which this case is based.