Opinion
35074-21S
02-17-2022
Steven Ray Mayo Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 17, 2021, petitioner filed a Petition seeking review of a purported notice of determination concerning collection action issued for the 2016 taxable year. However, no such notice is attached to the Petition.
On February 15, 2022, respondent filed an Answer to the Petition. Therein, respondent states that a preliminary review of his records appears to indicate that no notice of determination concerning action has been issued to petitioner for the 2016 taxable year.
The foregoing considered, it is
ORDERED that, on or before March 18, 2022, respondent shall file either (1) a response to this Order, attaching thereto a complete copy of the notice of determination concerning collection action upon which this case is based, or, in the alternative, (2) an appropriate jurisdictional motion.