Opinion
23387-22SL
07-20-2023
MICHAEL DAVID PITZO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's Cleveland, Ohio trial session, scheduled to begin October 2, 2023.
On June 23, 2023, the Commissioner filed a document entitled Administrative Record. Upon the Court's review, it appears that the Administrative Record does not comply with Rule 93, Tax Court Rules of Practice and Procedure. Specifically, the Administrative Record has not been certified as to its genuineness by the Commissioner or by an official authorized to act for the Commissioner in such situation. See Rule 93(a). For cause, it is
ORDERED that, on or before August 18, 2023, the Commissioner shall file a supplement to the Administrative Record, with the appropriate certification as to its genuineness by the Commissioner or by an official authorized to act for the Commissioner, attaching therein an index to the Administrative Record.