Opinion
23649-22S
02-01-2023
BRENDAN KASPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 30, 2023, the parties filed a proposed stipulated decision for the Court's consideration. Upon review, however, it appears that petitioner's name was redacted from the notice of deficiency attached to the petition in this case. From a review of the record, therefore, the Court, cannot confirm that a notice of deficiency was issued to petitioner and our jurisdiction in this case is unclear. See Internal Revenue Code section 6213(a).
Upon due consideration of the foregoing, it is
ORDERED that, on or February 23, 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, which has been properly redacted in accordance with Rule 27(a), Tax Court Rules of Practice and Procedure. The Court will hold the parties' proposed stipulated decision pending submission of that notice of deficiency.