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Jamison v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 15545-22 (U.S.T.C. Mar. 10, 2023)

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.


Summaries of

Jamison v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 15545-22 (U.S.T.C. Mar. 10, 2023)
Case details for

Jamison v. Comm'r of Internal Revenue

Case Details

Full title:MATTHEW K. JAMISON & CAMI J. JAMISON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 15545-22 (U.S.T.C. Mar. 10, 2023)