Opinion
526-23S
10-10-2023
ZOE-MICHELLE S. DIAMOND & WILLIAM S. DIAMOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On October 6, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, the record does not contain a copy of the notice of deficiency issued to petitioners for 2020, the tax year addressed in the Proposed Stipulated Decision. Prior to entry of any stipulated decision, it is advisable to ensure that the record is complete with respect to the documentation relevant to establish the Court's jurisdiction over all parties and taxable periods.
Upon due consideration, and for cause, it is
ORDERED that, on or before October 31, 2023, respondent shall file a report and shall attach thereto a copy of the notice of deficiency for 2020 issued to petitioners. Appropriate action will then be taken with respect to the above-referenced Proposed Stipulated Decision.