Opinion
5664-24
05-02-2024
CLIFFORD M. SHERR & NANCY C. SHERR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 2, 2024, the Court received from the parties in the above-docketed matter a Proposed 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. Here, the photocopy of the notice of deficiency in the record cuts off the deficiency and penalty amounts therein determined.
Accordingly, upon due consideration, it is
ORDERED that, on or before May 24, 2024, respondent shall file a report and shall attach thereto a copy of the notice of deficiency for 2021 issued to petitioner. Appropriate action will then be taken with respect to the stipulated decision received.