Opinion
31026-21S
09-29-2022
DANIEL MCGARRAH & YISSETH M. MCGARRAH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
DIANA L. LEYDEN, SPECIAL TRIAL JUDGE
This case is calendared for trial at the January 17, 2022, Baltimore, Maryland, Trial Session of the Court.
On September 27, 2021, petitioners filed the petition in this case disputing respondent's determination for the 2019 tax year. On January 13, 2022, respondent filed the Answer in this case. Further review of the record reveals that a complete copy of the notice of deficiency issued to petitioners for tax year 2019 was not attached to the petition or the answer. Upon due consideration, it is
ORDERED that, on or before October 19, 2022, respondent shall file a response to this Order attaching thereto the Notice of Deficiency issued to petitioners for tax year 2019.