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Wright v. Comm'r of Internal Revenue

United States Tax Court
Oct 4, 2022
No. 17580-22S (U.S.T.C. Oct. 4, 2022)

Opinion

17580-22S

10-04-2022

DWAYNE M. WRIGHT & MELISSA J. SAPP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 10, 2022, a petition was filed commencing the above-docketed matter, which petition was followed on September 30, 2022, 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. In particular, the materials presently in the record suggest jurisdictional concerns. Accordingly, upon due consideration, it is

ORDERED that, on or before October 28, 2022, 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.


Summaries of

Wright v. Comm'r of Internal Revenue

United States Tax Court
Oct 4, 2022
No. 17580-22S (U.S.T.C. Oct. 4, 2022)
Case details for

Wright v. Comm'r of Internal Revenue

Case Details

Full title:DWAYNE M. WRIGHT & MELISSA J. SAPP, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Oct 4, 2022

Citations

No. 17580-22S (U.S.T.C. Oct. 4, 2022)