Opinion
11754-20L
08-10-2021
Jesse Swint & Patricia Williams-Swint Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order served June 30, 2021, the Court directed respondent to file a response and attach thereto a complete copy of the notice of determination concerning collection action upon which this case is based. On July 21, 2021, respondent filed a response and attached thereto a notice of determination dated August 18, 2020, and addressed solely to petitioner Jesse Swint with respect to Federal income tax liabilities for the 2017 taxable year. However, the notice of determination also includes an attachment thereto that references petitioner Patricia Williams-Swint. To ensure that the Court has jurisdiction to render a decision in this case with respect to both Jesse Swint and Patricia Williams-Swint, the Court will direct respondent to file a response as set forth below.
The foregoing considered, it is
ORDERED that, on or before August 31, 2021, respondent shall file a response to this Order and attach thereto a complete copy of the notice of determination concerning collection action that was issued to Patricia Williams-Swint, if any, upon which this case is based.