Opinion
11825-21S
11-12-2021
Amber Nichole Ratliff & Robert Henry Ratliff Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 25, 2021, the parties filed a proposed stipulated decision. Upon further review, however, it appears that the record does not contain a copy of the notice of deficiency issued for petitioners' 2018 tax year.
Upon due consideration, it is
ORDERED that, on or before December 3, 2021, respondent shall file a Response to this Order and attach thereto a complete copy of the notice of deficiency on which this case is based. The Court will hold the parties' proposed stipulated decision pending the filing of the notice of deficiency.