Opinion
15510-21
07-21-2022
COREY LAVON REYNOLDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 4, 2021, a petition was filed commencing the above-docketed matter, which petition was followed on September 3, 2021, by respondent's answer thereto. However, upon further review, it came 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 was therefore advisable to ensure that the record herein was complete insofar as concerns the documentation relevant to establish the Court's jurisdiction over all parties and taxable periods, and respondent was directed to file relevant materials.
Subsequently, on May 6, May 26, and June 30, 2022, respondent filed reports indicating that additional time was needed to secure the such materials. Accordingly, upon due consideration, it is
ORDERED that, on or before August 31, 2022, respondent shall file a further report and shall attach thereto a complete copy of the notice of deficiency for 2019 issued to petitioner.