Opinion
886-22
11-29-2022
CHELSEA C. SMITH & CODY R. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The petition in this case was filed on January 29, 2022. Petitioners seek review of the notice of deficiency issued to petitioners for tax year 2019. On March 22, 2022, respondent filed an Answer to the 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 2019 upon which this case is based. Upon due consideration, it is
ORDERED that, on or before December 21, 2022, respondent shall file a Response to this order and attach thereto, a complete copy of the deficiency notice issued to petitioners for 2019 upon which this case is based.