Opinion
20268-22S
04-19-2023
FREDRICK G. OHANIAN & YAWARUCK G. OHANIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Letter submitted by petitioners dated February 18, 2023, and the Court's inability to dismiss a case based on a Notice of Deficiency over which it has jurisdiction without entering a decision, it is
ORDERED that the above-referenced document is hereby recharacterized as petitioners' Motion for Entry of Decision. It is further
ORDERED that, on or before May 8, 2023, respondent shall file either a response to the above-described motion or a Proposed Stipulated Decision.