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Summers v. Comm'r of Internal Revenue

United States Tax Court
Jan 3, 2023
No. 5457-21 (U.S.T.C. Jan. 3, 2023)

Opinion

5457-21

01-03-2023

LISA SUMMERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Courtney D. Jones, Judge.

In accordance with the Court's order, dated November 29, 2022, the parties submitted a Proposed Stipulated Decision on December 22, 2022 (Doc. 11). Further review of the record revealed that the record does not contain a complete copy of the notice of deficiency issued to petitioner for taxable year 2016 and upon which this case is based. Specifically, the amount of the deficiency and penalties/additions to tax are redacted in the copy of the notice of deficiency attached to the Petition.

In light of the foregoing, it is

ORDERED that, on or before January 13, 2023, respondent shall file a response to this Order and attach thereto a complete copy of the notice of deficiency upon which this case is based.


Summaries of

Summers v. Comm'r of Internal Revenue

United States Tax Court
Jan 3, 2023
No. 5457-21 (U.S.T.C. Jan. 3, 2023)
Case details for

Summers v. Comm'r of Internal Revenue

Case Details

Full title:LISA SUMMERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jan 3, 2023

Citations

No. 5457-21 (U.S.T.C. Jan. 3, 2023)