Opinion
14325-20S
10-20-2021
Beverly Etim Akpaudo Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
On December 15, 2020, petitioner filed the petition to commence this case. In the petition, petitioner indicates that she disputes a notice of deficiency issued for her 2020 tax year. Petitioner, however, attached to the petition a partial copy of a notice of deficiency issued with respect to her 2018 tax year. As the record does not contain a notice of deficiency for petitioner's 2020 tax year, it would appear that this Court lacks jurisdiction with respect to a notice of deficiency for petitioner's 2020 tax year.
In view of the foregoing, it is
ORDERED that, on or before November 9, 2021, the parties shall show cause in writing why so much of this case relating to a notice of deficiency for tax year 2020 should not be dismissed for lack of jurisdiction. Respondent shall attach to his response a complete copy of the notice of deficiency on which this case is based.