Opinion
7133-21S
06-01-2022
NICOLAS WADE CLARK & JAMI RENEE CLARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 26, 2021, a petition was filed commencing the above-docketed matter, which petition was followed on June 28, 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 June 22, 2022, respondent shall file a report and shall attach thereto a complete copy of the notice of deficiency for 2017 issued to petitioners.