Opinion
569-22
04-22-2022
JAMES CHANDLER DIXON & JANICE DIXON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On March 10, 2022, the parties filed a proposed stipulated decision. Upon further review, however, it appears that the record does not contain a copy of the notice of deficiency issued for petitioners' 2019 tax year.
Upon due consideration, it is
ORDERED that, on or before May 13, 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. The Court will hold the parties' proposed stipulated decision pending the filing of the notice of deficiency.