Opinion
27569-21
07-26-2022
ROBERT W. COULTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 6, 2022, the parties filed a proposed stipulated decision for the Court's consideration. Upon review, however, it appears that the record does not contain a copy of the notice of deficiency that petitioner challenges in this case. In addition, the filing fee for this case has not been paid.
Upon due consideration of the foregoing, it is
ORDERED that, on or before August 16, 2022, respondent shall file a Response to this Order and attach thereto a complete copy of the notice of deficiency on which this case is based. It is further
ORDERED that, on or before August 16, 2022, petitioner shall pay the Court's $60.00 filing fee for this case (or submit for the Court's consideration an Application for Waiver of Filing Fee, which is available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms"). Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.