Opinion
5450-22
02-07-2023
ANDREA LIEN LY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on February 27, 2023, for cases in which Portland, Oregon, is the place of trial.
On March 20, 2022, the petition commencing this case was filed. On May 10, 2022, respondent filed an answer and attached thereto the notice of deficiency for taxable year 2019. On December 5, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to 2019 and on December 22, 2022, the Court granted respondent's motion. On January 24, 2023, the parties filed a proposed stipulated decision. Upon review of the record, it has come to the Court's attention that the record is void of a complete copy of the notice of deficiency for taxable year 2018, the only remaining year at issue in this case.
Accordingly, it is
ORDERED that, on or before February 21, 2023, respondent shall file a response to this order and attach thereto a complete copy of the notice of deficiency issued to petitioner for taxable year 2018.