Opinion
14251-20
02-04-2022
Isabel C. Millan Reyna Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
RICHARD T. MORRISON JUDGE
On February 2, 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. A notice of deficiency upon which this case is based is not in the record.
Accordingly, upon due consideration, it is
ORDERED that, on or before February 18, 2022, respondent shall file a report and shall attach thereto a complete and properly redacted copy of the notice of deficiency for 2015 allegedly issued to petitioner. Appropriate action will then be taken with respect to the stipulated decision received.