Opinion
18195-22
10-14-2022
J. APOLINAR IBARRA & MARTHA IBARRA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 11, 2022, respondent filed an answer to the petition. No certificate of service is attached to respondent's answer. Upon due consideration, it is
ORDERED that, on or before October 20, 2022, respondent shall file with the Court a certificate of service with respect to respondent's answer. Respondent is advised that it is not necessary to refile the answer.