Opinion
17339-21
06-01-2023
AARON A. DENNIS & JENINE D. DENNIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 4, 2021, petitioners filed the petition to commence this case. The names of petitioners were improperly redacted from the notice of deficiency attached to the petition. See Rule 27(a), Tax Court Rules of Practice and Procedure. On May 12, 2023, the parties filed a Proposed Stipulated Decision. By Order issued May 16, 2023, the Court directed petitioners to file a Response to that Order and attach thereto a copy of the notice of deficiency on which this case is based in which petitioners' names have not been redacted. On May 30, 2023, petitioners filed a Response to the Court's Order, however, the attachment to that response is not the notice of deficiency on which this case is based.
Upon due consideration, it is
ORDERED that, on or before June 15, 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 that has been redacted in accordance with Tax Court Rule 27(a). The Court will continue to hold in abeyance the parties' Proposed Stipulated Decision.