Commercial Power Sweep. v. Comm'r of Internal Revenue

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On October 30, 2023, the parties filed a Proposed Stipulated Decision, accompanied by a Settlement Stipulation. The signature block of the Proposed Stipulated Decision indicates that Ken Lindsey is the petitioner in this case. Commercial Power Sweep Inc. is the petitioner in this case; Ken Lindsey is petitioner's representative.

In addition, upon further review, it appears that the record does not contain a complete copy of the notice of deficiency challenged by petitioner in this case. Specifically, it is unclear whether an examination report explaining the accuracy-related penalty was included with the notice of deficiency.

Upon due consideration of the foregoing, it is

ORDERED that the Settlement Stipulation (Docket Index No. 13) and the Proposed Stipulated Decision (Docket Index No. 14) are deemed stricken from the record in this case. It is further

ORDERED that, on or before November 27, 2023, 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.