Opinion
17504-23
01-12-2024
MONIQUE M. WILSON & RONALD J. GIBBS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 28, 2023, respondent filed an Answer in this case. However, there is no certificate of service attached to the filing. See Rule 21, Tax Court Rules of Practice and Procedure. Although petitioner Monique M. Wilson has consented to receive electronic service, petitioner Ronald J. Gibbs has not.
In consideration of the foregoing, it is
ORDERED that the Clerk of the Court is directed to serve on petitioner Ronald J. Gibbs at his address of record a copy of respondent's Answer.