Opinion
11068-20
11-12-2021
James P. Osborn & Christine D. Osborn Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 5, 2021, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision purporting to resolve this litigation. Prior to entry of a stipulated decision, however, 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 2015 issued solely to petitioner Christine D. Osborn. Thereafter, and somewhat inexplicably, respondent filed an Answer silent as to the apparent jurisdictional discrepancy involving James P. Osborn, a problem now compounded by the even more inscrutable submission of a Proposed Stipulated Decision.
Accordingly, upon due consideration, it is
ORDERED that, on or before November 22, 2021, respondent shall file either: (1) An appropriate jurisdictional motion as to James P. Osborn; and/or (2) a report establishing the basis or bases for the Court's jurisdiction as to James P. Osborn and attaching thereto a copy of any supporting documentation.