Opinion
18126-21
06-23-2022
SYDNEY O. SMITH & CHERYL D. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The petition in this case was filed on May 17, 2021. On September 9, 2021, First Amended Petition was filed. Petitioners seek review of the notice of deficiency issued to petitioners for tax year 2018. On November 8, 2021, respondent filed an Answer to Amended Petition.
An examination of the record in this case discloses that record does not include a complete copy of the deficiency notice issued to petitioners for 2018 upon which this case is based. Upon due consideration, it is
ORDERED that, on or before July 20, 2022, respondent shall file a Response to this order and attach thereto, a complete copy of the deficiency notice issued to petitioners for 2018 upon which this case is based.