Opinion
22472-21S
02-09-2022
Kevin W. Pierce & Celia M. Pierce Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 13, 2021, petitioners filed the petition in this case. On November 26, 2021, respondent filed the Answer. Further review of the record indicates that the record does not contain a complete copy of the notice issued to petitioners and upon which this case is based.
Upon due consideration, it is
ORDERED that, on or before March 2, 2022, respondent shall file a response to this Order and attach thereto a copy of the notice of deficiency issued to petitioner upon which this case is based.