Opinion
10748-22S
09-13-2023
JARVEZ DUPREE HALL & ADRIANA ZUNIGA HALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 8, 2023, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. That decision was premised on a Settlement Stipulation, filed the same date, establishing an overpayment for the underlying 2018 taxable year. However, the record does not contain a complete copy of the notice of deficiency issued to petitioners for 2018. Prior to entry of any stipulated decision, 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.
The premises considered, and for cause, it is
ORDERED that, on or before October 3, 2023, respondent shall file a report and shall attach thereto a copy of the notice of deficiency for 2018 issued to petitioners.