Opinion
16858-23S
05-08-2024
HAROLD J. UNGER & KAZUYO UNGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the June 13, 2024, Syracuse, New York, Trial Session of the Court.
On October 25, 2023, petitioners filed the Petition in this case disputing respondent's determination for the 2020 and 2021 tax years. On December 12, 2023, respondent filed the Answer in this case. Further review of the record reveals that a complete copy of the notice of deficiency issued to petitioners for tax years 2020 and 2021 was not attached to the Petition or the Answer. Upon due consideration, it is
ORDERED that, on or before May 28, 2024, respondent shall file a response to this Order attaching thereto the Notice of Deficiency issued to petitioners for tax years 2020 and 2021.
The Court further notes that petitioners address of record is outside the United States and believe the parties would benefit from having a conference call to discuss their ability to attend the above-referenced trial session. The parties can contact the chambers administrator, Sharon Cutter, by email sharon.cutter@ustaxcourt.gov, by calling the chambers telephone (202) 521-0823, or by calling the chambers administrator's work telephone (240) 762-2457.