Opinion
12901-20
01-04-2022
Daniel W. Spencer & Ivy L. Spencer Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
An imperfect petition commencing this case was filed on November 4, 2020. On November 23, 2020, an amended petition was filed. Petitioners seek review of the notice of deficiency dated October 13, 2020, issued to them for tax year 2017. On March 11, 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 2017 upon which this case is based. Upon due consideration, it is
ORDERED that, on or before January 28, 2022, respondent shall file a Response to this order and attach thereto, a complete copy of the deficiency notice issued to petitioners for 2017 upon which this case is based.