Opinion
25729-22S
01-18-2023
GEORGE MARTINEZ & DAWN MARTINEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 13, 2023, the parties filed a proposed stipulated decision for the Court's consideration. Upon further review, however, it appears that the record does not contain a copy of the notice of deficiency that petitioners challenge in this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before January 31, 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. The Court will hold the parties' proposed stipulated decision pending submission of the notice of deficiency.