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Sims v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 18560-21 (U.S.T.C. Mar. 7, 2023)

Opinion

18560-21

03-07-2023

JENNIFER SIMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On May 26, 2021, a petition was filed commencing the above-docketed matter, which petition was followed on October 4, 2021, by respondent's answer thereto. However, upon further review, it came to the Court's attention that although the pleadings might reference the notice or notices of deficiency or determination upon which this litigation was based, no complete copy of such notice(s) had 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 appropriate materials.

Subsequently, on March 6, 2023, respondent filed an initial response indicating that a jurisdictional motion would be forthcoming. Accordingly, upon due consideration, it is

ORDERED that, on or before April 3, 2023, respondent shall file either: (1) An appropriate jurisdictional motion; and/or (2) a report establishing the basis or bases for the Court's jurisdiction and attaching thereto a copy of any supporting documentation.


Summaries of

Sims v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 18560-21 (U.S.T.C. Mar. 7, 2023)
Case details for

Sims v. Comm'r of Internal Revenue

Case Details

Full title:JENNIFER SIMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 18560-21 (U.S.T.C. Mar. 7, 2023)