Opinion
15120-23
11-09-2023
ANGELA RUTKOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On September 15, 2023, a petition was filed commencing the above-docketed matter, which petition was followed on November 8, 2023, 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, and the Answer further indicated that a Motion To Dismiss for Lack of Jurisdiction could be forthcoming. Accordingly, upon due consideration, it is
ORDERED that, on or before December 8, 2023, respondent shall file either: (1) An appropriate jurisdictional motion; and/or (2) a report establishing the basis or bases for the Court's jurisdiction and attaching thereto a copy of any supporting documentation. It is further
ORDERED that, in light of the incorrect address on the certificate of service attached to the just-referenced Answer, the Clerk of the Court is directed to serve on petitioner at the address of record a copy of such Answer filed November 8, 2023.