Opinion
12083-21
06-14-2022
DONALD KENT BIRNER & MARY JUDE ALMENCION MANABAT-BIRNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon due consideration of the Motion for More Definite Statement Pursuant to Rule 51 of the Tax Court Rules of Practice and Procedure, filed October 26, 2021, by petitioners in the above-docketed matter, it is
ORDERED that petitioners' just-referenced motion is granted in that, on or before July 5, 2022, respondent shall file a First Amendment to Answer and shall attach thereto a complete copy of the notice of deficiency for 2017 underlying this proceeding. It is further
ORDERED that, in all other respects, petitioners' More Definite Statement Pursuant to Rule 51 is denied.