Opinion
11969-21
12-16-2021
Deborah L. Barnes Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 20, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. Respondent indicates in his motion that a copy of the notice of deficiency on which this case is based is attached to his motion. However, no notice was attached to the motion.
Upon due consideration, it is
ORDERED that, on or before January 3, 2022, respondent shall file a supplement to his motion to dismiss for lack of jurisdiction and attach thereto a copy of the notice of deficiency on which this case is based. 1