Opinion
3179-21S
11-16-2021
Marvin G. Wilson & Melissa A. Wilson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On November 10, 2021, the parties filed a proposed stipulated decision. Upon further 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, it is
ORDERED that, on or before December 7, 2021, respondent shall file a Response to this Order and attach thereto a complete copy of the notice of deficiency on which this case is based. We will hold the parties' proposed stipulated decision pending the filing of the notice of deficiency.