Opinion
15545-22
03-10-2023
MATTHEW K. JAMISON & CAMI J. JAMISON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 30, 2022, a petition was filed commencing the above-docketed matter, which petition was followed on August 31, 2022, by respondent's answer thereto. However, upon further review, it has come to the Court's attention that it is advisable to ensure that the record herein is complete insofar as concerns the documentation (1) relevant to establish the Court's jurisdiction over all parties and taxable periods and/or (2) referenced in the decision. Here, the petition commencing the case attached a notice of deficiency for the taxable year 2018 issued solely to petitioner Cami J. Jamison.
Accordingly, upon due consideration, it is
ORDERED that, on or before March 31, 2023, respondent shall file either: (1) An appropriate jurisdictional motion as to Matthew K. Jamison; and/or (2) a report establishing the basis or bases for the Court's jurisdiction as to Matthew K. Jamison and attaching thereto a copy of any supporting documentation.