Opinion
20104-21
12-06-2021
Dennis Alan Schmitt & Kathleen Flannery Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 15, 2021, respondent filed an answer to the petition in this case. However, the certificate of service attached thereto bears an incorrect name for one of the petitioners.
Upon due consideration of the foregoing, it is
ORDERED that, on or before January 5, 2022, respondent shall file an amended certificate of service with respect to the answer. Respondent is advised that it is not necessary to refile his answer.