Opinion
29888-21L
03-07-2022
Estate of Alice E. Chapman, Deceased, Duane L. Chapman, Personal Representative, and Duane L. Chapman Petitioner(s) v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 8, 2021, a petition was filed commencing the above-docketed matter, which petition was followed on December 27, 2021, by respondent's answer thereto. However, upon further review, it has come to the Court's attention that although the pleadings may reference the notice or notices of deficiency or determination upon which this litigation is based, no complete copy of such notice(s) has been provided. It is therefore advisable to ensure that the record herein is complete insofar as concerns the documentation relevant to establish the Court's jurisdiction over all parties and taxable periods. Accordingly, upon due consideration, it is
ORDERED that, on or before March 28, 2022, respondent shall file a report and shall attach thereto a complete copy of the notice of determination for 2006 and 2007 issued to petitioner.