Opinion
12824-21
06-02-2022
ZION V. HALLENBECK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon review of the record, the Court notes that the pleadings do not appear to include a complete copy of the notice of deficiency upon which this case is based. Additionally, the Court notes that the Ratification of Petition, filed August 13, 2021, includes an inadvertent clerical error.
The foregoing considered, it is
ORDERED that, on or before June 23, 2022, respondent shall file a response to this Order and shall attach thereto a complete copy of the notice of deficiency upon which this case is based. It is further
ORDERED that the Petition, filed April 19, 2021, is hereby deemed to have been ratified and affirmed by petitioner.