Opinion
26089-22
01-09-2023
DIANA B. MUNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE
On January 5, 2023, petitioner filed a Motion to Add Small Tax Case Designation. However, as no copy of the notice of deficiency on which this case is based is attached to the petition or to petitioner's motion, at this juncture it is unclear whether this case qualifies to be conducted under the Court's small tax case procedures.
Upon due consideration, it is
ORDERED that, on or before January 31, 2023, petitioner shall file a supplement to her above-referenced motion and attach thereto a copy of the notice of deficiency that petitioner challenges in this case.