Opinion
16248-22S
08-25-2022
ROBERT ALAN HARMON & TIFFANY E. HARMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Letter submitted by petitioners dated August 2, 2022, and the Court's inability to dismiss a case based on a Notice of Deficiency over which it has jurisdiction without entering a decision, it is
ORDERED that the above-referenced document, filed August 8, 2022, is hereby recharacterized as petitioners' Motion for Entry of Decision. It is further
ORDERED that, on or before September 13, 2022, respondent shall file either a detailed response to the above-described motion or a Proposed Stipulated Decision.