Opinion
12885-23S
10-02-2023
ROY E. VALLERY & TAMARA H. VALLERY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 28, 2023, the parties filed a Proposed Stipulated Decision. Upon review, however, it appears that the record does not contain a copy of the notice of deficiency that petitioners challenge in this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before October 23, 2023, respondent shall file a Response to this Order and attach a copy of the notice of deficiency on which this case is based. The Court will hold the parties' Proposed Stipulated Decision pending submission of the notice of deficiency.