Opinion
24088-21S
12-22-2021
Charles A. Bean & Traci M. Bean Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On July 1, 2021, a petition was filed commencing the above-docketed matter, which petition was followed on November 5, 2021, by respondent's answer thereto. However, upon further review, it has come to the Court's attention that although the pleadings may reference the notice or notices of deficiency or determination upon which this litigation is based, no complete copy of such notice(s) has been provided. It is therefore advisable to ensure that the record herein is complete insofar as concerns the documentation relevant to establish the Court's jurisdiction over all parties and taxable periods. Accordingly, upon due consideration, it is
ORDERED that, on or before January 12, 2022, respondent shall file a report and shall attach thereto a complete copy of the notice of deficiency for 2018 issued to petitioners.