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Riggs v. Comm'r of Internal Revenue

United States Tax Court
May 16, 2023
No. 2114-22 (U.S.T.C. May. 16, 2023)

Opinion

2114-22

05-16-2023

BRENDAN SCOTT RIGGS & LAURA KATHRYN RIGGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Diana L. Leyden Special Trial Judge

This case is calendared for trial at the October 2, 2023, Oklahoma City, Oklahoma, Trial Session of the Court.

On February 16, 2022, petitioners filed the petition in this case disputing respondent's determination for the 2018 tax year. On April 5, 2022, respondent filed the Answer in this case. Further review of the record reveals that a complete copy of the notice of deficiency issued to petitioners for tax year 2018 was not attached to the petition or the answer. Upon due consideration, it is

ORDERED that, on or before June 6, 2023, respondent shall file a response to this Order attaching thereto the Notice of Deficiency issued to petitioners for tax year 2018.


Summaries of

Riggs v. Comm'r of Internal Revenue

United States Tax Court
May 16, 2023
No. 2114-22 (U.S.T.C. May. 16, 2023)
Case details for

Riggs v. Comm'r of Internal Revenue

Case Details

Full title:BRENDAN SCOTT RIGGS & LAURA KATHRYN RIGGS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: May 16, 2023

Citations

No. 2114-22 (U.S.T.C. May. 16, 2023)