Opinion
14724-21
03-28-2022
Michael Rottinghaus & Amber Rottinghaus Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 23, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. However, the Court notes that the record in the above-docketed matter currently does not appear to include a complete copy of the notice of deficiency upon which this case is based. Accordingly, action on the parties' Proposed Stipulated Decision will be held in abeyance pending the filing of a response as set forth below.
Upon due consideration and for cause, it is
ORDERED that respondent is relieved of the obligation to file an Answer to the First Amended Petition, filed January 28, 2022. It is further
ORDERED that, on or before April 7, 2022, respondent shall file a response to this Order and shall attach thereto a complete copy of the notice of deficiency upon which this case is based.