Opinion
27257-21S
08-10-2022
SEAN-LUC EDWARD BARTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case is calendared for trial at the November 14, 2022, Los Angeles, California, Trial Session of the Court. On August 6, 2021, petitioner filed the petition in this case disputing respondent's determination for the 2018 tax year. On December 8, 2021, respondent filed the Answer in this case. In his answer, respondent indicates that he has diligently searched his records and has not located a copy of a Notice of Deficiency mailed to petitioner for 2018. Further review of the record by the Court reveals that a true and complete copy of the Notice of Deficiency issued to petitioner for tax year 2018 was not attached to the either the petition or the answer. A true and complete copy of the Notice of Deficiency issued to petitioner for the tax year 2018 is needed to determine if the petition was timely filed and that the Court has jurisdiction over this case.
Upon due consideration, it is
ORDERED that, on or before August 24, 2022, respondent shall file a response to this Order attaching thereto the Notice of Deficiency issued to petitioner for tax year 2018. It is further
ORDERED that if respondent is unable to provide a true and complete copy of the Notice of Deficiency issued to petitioner for the tax year 2018 then on or before August 24, 2022, respondent shall file with the Court a Motion to Dismiss for Lack of Jurisdiction as the Court will not have jurisdiction over the case.