Opinion
11964-20L
03-24-2022
MARIO G. FERNANDEZ & MARIA E. FERNANDEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall, Judge
On September 30, 2020, petitioners timely filed their petition. Attached to the petition is a notice of determination, dated August 27, 2020, concerning collection actions and addressed solely to petitioner Maria E. Fernandez with respect to federal income tax liabilities for the 2014 and 2015 tax years. However, the notice of determination and the attachment thereto also reference Mario G. Fernandez. To ensure that the Court has jurisdiction to render a decision in this case with respect to both petitioners, Mr. and Mrs. Fernandez, the Court will direct respondent to file a report as set forth below.
The foregoing considered, it is
ORDERED that, on or before April 29, 2022, respondent shall file a report and shall attach thereto a complete copy of the notice of determination concerning collection actions that was issued to Mario G. Fernandez, if any. 1