Opinion
2823-21S
12-28-2021
Jose G. Reyes Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On January 26, 2021, a petition was filed commencing the above-docketed matter, which petition was followed on May 20, 2021, by respondent's answer thereto. However, upon further review, it has come to the Court's attention that although the pleadings may reference the notice or notices of deficiency or determination upon which this litigation is based, no complete copy of such notice(s) has been provided. It is therefore advisable to ensure that the record herein is complete insofar as concerns the documentation relevant to establish the Court's jurisdiction over all parties and taxable periods. Accordingly, upon due consideration, it is
ORDERED that, on or before January 18, 2022, respondent shall file a report and shall attach thereto a complete copy of the notice of deficiency for 2019 issued to petitioner.