Opinion
3503-24S
05-17-2024
RUSSELL J. WEST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 16, 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 sole copy of the notice of deficiency in the record has been excessively redacted, eliminating the taxpayer's name, and thus rendering it impossible to verify to whom the notice was issued.
Accordingly, upon due consideration, it is
ORDERED that, on or before May 31, 2024, respondent shall file a report and shall attach thereto a proper copy of the notice of deficiency for 2021 issued to petitioner. Appropriate action will then be taken with respect to the stipulated decision received.