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Wise v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 17953-21S (U.S.T.C. Nov. 29, 2022)

Opinion

17953-21S

11-29-2022

KRISTIN KAE WISE & TIMOTHY JAMES WISE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On May 19, 2021, a petition was filed commencing the above-docketed matter, which petition was followed on September 30, 2021, by respondent's answer thereto. However, upon further review, it came to the Court's attention that although the pleadings might reference the notice or notices of deficiency or determination upon which this litigation was based, no complete copy of such notice(s) had been provided. It was therefore advisable to ensure that the record herein was complete insofar as concerns the documentation relevant to establish the Court's jurisdiction over all parties and taxable periods, and respondent was directed to file appropriate materials.

Subsequently, on August 22, September 22, and October 24, and November 28, 2022, respondent filed initial submissions indicating that additional time was needed. Accordingly, upon due consideration, it is

ORDERED that, on or before December 29, 2022, respondent shall file a further report or response and shall attach thereto a complete copy of the notice of deficiency for 2017 issued to petitioners.


Summaries of

Wise v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 17953-21S (U.S.T.C. Nov. 29, 2022)
Case details for

Wise v. Comm'r of Internal Revenue

Case Details

Full title:KRISTIN KAE WISE & TIMOTHY JAMES WISE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 17953-21S (U.S.T.C. Nov. 29, 2022)