Opinion
2026-22
07-18-2024
JOSEPH T. INSERRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Jennifer E. Siegel, Special Trial Judge
On July 16, 2024, the parties submitted a Proposed Stipulated Decision determining that a) there is no deficiency or addition to tax due from petitioner for 2013 and that b) petitioner is entitled to relief under I.R.C. §6015(f). No notice of deficiency or notice of determination is provided with the record. Upon due consideration, it is therefore
ORDERED that, on or before August 8, 2024, respondent shall file a response to this Order and attach thereto a copy of the notice(s) upon which this case is based.