Opinion
12561-23S
10-03-2023
GAIL A. PEEBLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The pleadings in this case indicate that petitioner disputes a notice of determination concerning relief from joint and several liability under I.R.C. section 6015 (notice of determination). However, the record does not appear to include a copy of any such notice of determination. That being so, it is
ORDERED that, on or before November 2, 2023, respondent shall file a response to this Order and shall attach thereto a copy of the notice of determination upon which this case is based. If no such notice of determination has been issued to petitioner, then respondent shall state in the response whether the Petition in this case was filed on a date which was six months after petitioner filed an election or made a request with the Secretary for relief under I.R.C. section 6015.