Opinion
7543-19
10-06-2021
Angelo Athans & Diana Athans Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 1, 2021, the Court received from the parties in the above-docketed matter a stipulated decision resolving this litigation. Prior to entry of such stipulated decision, however, it is advisable to ensure that the record herein is complete insofar as concerns the documentation (1) relevant to establish the Court's jurisdiction over all parties and taxable periods and/or (2) referenced in the decision. Here, the present record does not appear to establish jurisdiction over petitioner Angelo Athans.
Accordingly, upon due consideration, it is
ORDERED that, on or before October 18, 2021, respondent shall file either: (1) An appropriate jurisdictional motion as to Angelo Athans; and/or (2) a report establishing the basis or bases for the Court's jurisdiction as to Angelo Athans and attaching thereto a copy of any supporting documentation.
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