Opinion
7848-21S
09-29-2021
Jared Bougneit & Lori Bougneit Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
Upon further review of the petition commencing the above-docketed matter, it has come to attention of the Court that the underlying notice of deficiency for the taxable year 2017 was issued solely to Jared Bougneit. The record therefore raises questions as to jurisdiction with respect to Lori Bougneit. Moreover, and somewhat inexplicably, respondent filed an Answer silent as to the apparent jurisdictional discrepancy involving Lori Bougneit.
Accordingly, upon due consideration, it is
ORDERED that, on or before October 20, 2021, respondent shall file either: (1) An appropriate jurisdictional motion as to Lori Bougneit; and/or (2) a report establishing the basis or bases for the Court's jurisdiction as to Lori Bougneit and attaching thereto a copy of any supporting documentation.
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