Opinion
35157-21
03-22-2022
George M. Kelly & Kiersten Kelly Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 15, 2022, the parties electronically filed a proposed stipulated decision for the Court's consideration. Further review of the record indicates that the record does not contain a complete copy of the notice of deficiency issued to petitioners and upon which this case is based. Accordingly, the Court will hold the parties' joint proposed stipulated decision pending response to this Order.
Upon due consideration, it is
ORDERED that, on or before April 12, 2022, respondent shall file a response to this Order and attach thereto a copy of the notice of deficiency on which this case is based.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov.