Opinion
20046-22S
05-03-2023
SAMUEL JARED SPERRY & ELIZABETH MEI LING SPERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On April 26, 2023, 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. Accordingly, upon due consideration, it is
ORDERED that, on or before May 19, 2023, respondent shall file a report and shall attach thereto a complete copy of the notice of deficiency for 2019 issued to petitioners. Appropriate action will then be taken with respect to the stipulated decision received.