Opinion
17078-22
06-16-2023
SHEM PROPERTIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the Letter Dated May 30, 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, filed June 5, 2023, is hereby recharacterized as petitioner's Motion for Entry of Decision. It is further
ORDERED that, on or before July 5, 2023, respondent shall file either a detailed response to the above-described motion or a Proposed Stipulated Decision.