Opinion
12649-21S
10-05-2022
ROBERT W. ZIATS & LINDA E. LOOS ZIATS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
This Court is separate and independent from the IRS. The petition filed to commence this case has not been ratified by petitioner Linda E. Loos Ziats, after the Court provided an opportunity to do so. Furthermore, it appears that a copy of the notice of deficiency challenged by petitioners is not contained in the record of this case.
ORDERED that the due date for petitioner Linda E. Loos Ziats to file a ratification of petition is extended to October 28, 2022. It is further
ORDERED that, on or before October 28, 2022, respondent shall file a Response to this Order and attach thereto a copy of the notice of deficiency on which this case is based.