Opinion
23474-21S
11-15-2021
Jamie L. Talley & Madison B. Talley Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On November 9, 2021, respondent filed an answer to the petition in this case. However, the certificate of service attached to that answer is improper, insofar as the signature date thereon predates the document's purported dates of service on petitioners.
Upon due consideration of the foregoing, it is
ORDERED that, on or before November 22, 2021, respondent shall file an amended certificate of service with respect to the answer. Respondent is advised that it is not necessary to refile his answer.