Opinion
8734-24S
07-17-2024
JEFFERSON A. COWAN & CAROL A. JOSEPHS-COWAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Because respondent's Answer, filed July 16, 2024, lacks a properly completed certificate showing that service of that Answer has been made on petitioners as required by Rule 21(b)(1)(B) of the Tax Court Rules of Practice and Procedure, it is
ORDERED that respondent's Answer is deemed stricken from the Court's record in this case.