Opinion
14694-23L
01-19-2024
CHARLES E. SINK & GRACE C. SINK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
By Order served December 12, 2023, the Court directed respondent to file either (1) a response to the Order and attach a copy of the notice of determination concerning collection action issued to petitioner Grace C. Sink or (2) an appropriate jurisdictional motion as to petitioner Grace C. Sink. On January 3, 2024, respondent filed a Response, advising that, before the issuance of the Court's Order, the Internal Revenue Service's Independent Office of Appeals (Appeals) had inadvertently failed to send to petitioner Grace C. Sink a copy of the notice of determination concerning collection action upon which this case is based. However, respondent advises that Appeals has now sent a copy of the notice to Mrs. Sink. A copy of that notice is attached to the Response.
Upon due consideration and for cause, it is
ORDERED that, on or before February 2, 2024, respondent shall file a supplement to the above-referenced Response in which he shall state whether, as it appears, Appeals intended the determination set forth in the notice of determination concerning collection action sent to petitioner Charles E. Sink on or about August 15, 2023, to include and apply to petitioner Grace C. Sink, and whether, as it appears, the failure to send a copy of that notice to Mrs. Sink was merely attributable to inadvertent clerical error. It is further
ORDERED that, on or before February 2, 2024, petitioners shall file a response to this Order in which they shall state whether, as it appears, at the time they received the notice of determination concerning collection action sent to petitioner Charles E. Sink on or about August 15, 2023, they understood the determination set forth in that notice to include and apply to petitioner Grace C. Sink (in addition to Mr. Sink).