Opinion
21820-21S
03-11-2022
Kenneth R. Osborne Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Alina I. Marshall Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on April 18, 2022, for cases in which Knoxville, Tennessee, is the place of trial.
On June 16, 2021, a petition was filed commencing the above-docketed matter, which petition was followed on November 5, 2021, by respondent's answer thereto. However, upon further review, it came to the Court's attention that although the pleadings reference the notice of deficiency upon which this litigation is based, no complete copy of such notice had been provided. On December 1, 2021, respondent filed a status report, representing therein that "the Notice of Deficiency was properly mailed to the petitioner for the 2017 taxable year, on March 18, 2021" and attached thereto a copy of the United States Postal Service certified mail list pertaining to the purported notice of deficiency, but no copy of the notice itself was yet available. On January 10, 2022, respondent filed a status report, representing therein generally the same information provided in respondent's status report filed December 1, 2021. On February 22, 2022, respondent filed a status report, representing therein the same information provided in respondent's January 10, 2022 status report.
The Court notes that the record remains without a complete copy of the notice of deficiency issued to petitioner for taxable year 2017. The status reports filed by respondent on December 1, 2021, January 10 and February 22, 2022, do not contain as an attachment the complete copy of the notice of deficiency and, as such, the Court will direct petitioner and will again direct respondent to file a response to this order attaching thereto a complete copy of the notice of deficiency.
Accordingly, it is
ORDERED that, on or before March 21, 2022, respondent and petitioner shall each file a response to this order and attach thereto a complete copy of the notice of deficiency issued to petitioner for the taxable year 2017 upon which this case is based. It is further
ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve a copy of this order on Richard C. Crain of Knob Creek Professional Tax Services at the following address:
1906 Knob Creek Road
Suite 2
Johnson City, TN 37604