Opinion
12330-22S
08-17-2022
JOSHUA K.D. KERN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 12, 2022, the Court received from the parties in the above-docketed matter a stipulated decision resolving this litigation. Prior to entry of such stipulated decision, however, it is advisable to ensure that the record herein is complete insofar as concerns the documentation (1) relevant to establish the Court's jurisdiction over all parties and taxable periods and/or (2) referenced in the decision. Additionally, review shows that the decision appears to be signed on behalf of respondent by an attorney who has not entered an appearance in this proceeding.
Accordingly, upon due consideration, it is
ORDERED that, on or before August 31, 2022, respondent shall file a report and shall attach thereto a complete copy of the notice of deficiency for 2019 issued to petitioner. Appropriate action will then be taken with respect to the stipulated decision received. It is further
ORDERED that, on or before August 31, 2022, the attorney signing the Proposed Stipulated Decision for respondent shall file an Entry of Appearance in this case.