Opinion
7262-23
08-22-2023
CHARLES MAXA, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 21, 2023, the parties electronically filed a proposed stipulated decision for the Court's consideration. Further review of the record indicates that the record does not contain a complete copy of the notice of deficiency issued to petitioners and upon which this case is based. Accordingly, the Court will hold the parties' joint proposed stipulated decision pending response to this Order.
In addition, the joint proposed stipulated decision addresses additions to tax that are not mentioned in the partial notice of deficiency attached to the petition.
Upon due consideration, it is
ORDERED that, on or before September 13, 2023, respondent shall file a status report and attach thereto a copy of the notice of deficiency on which this case is based. In the status report, respondent shall also address any additions to tax that appear in the parties' joint proposed stipulated decision, but do not appear in the notice of deficiency.