Opinion
6861-21
12-23-2021
Dean Sanchez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On June 25, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or no notice of determination was issued to petitioner for tax year 2020. In his motion, respondent states that he issued a notice of deficiency to petitioner for tax year 2018 on February 1, 2021.
Upon due consideration, it is
ORDERED that, on or before January 17, 2022, respondent shall file a Supplement to his motion in which he states whether the Court has jurisdiction as to tax year 2018 and to which he attaches the notice of deficiency that respondent issued to petitioner for tax year 2018.
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