Opinion
10935-22
03-20-2023
THOMAS T. ROOP & BRYANNA ROOP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
This case is calendared for trial at the April 17, 2023, Dallas, Texas Trial Session of the Court. Pursuant to Tax Court Rule 34(b)(8), a full copy of the Notice of Deficiency or Notice of Liability should be filed with the petition. Upon review of the Court's records, it appears that a full and complete copy of the Notice(s) of Deficiency/Determination on which this case is based is not yet part of the record.
After due consideration, it is
ORDERED that, on or before March 28, 2023, respondent shall file with the Court: (1) an Amendment to Answer and attach thereto a full and complete copy of the Notice on which this case is based to include a penalty explanation and/or the penalty approval form; and (2) a Status Report as to the then-present status of this case.