Opinion
18956-22S
10-06-2023
MARK EMERY ARCHER & ELISABETH A. TEMPLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge.
By notice dated May 24, 2023, this case is calendared for trial on the Court's October 23, 2023, San Diego, California trial calendar. On October 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Elisabeth A. Templer, and to Change Caption. In his motion, respondent indicates that no statutory notice of deficiency has been sent to Elisabeth A. Templer nor has respondent made a determination that would form the basis for a petition in this matter. Respondent indicated that petitioners' views about the motion are unknown.
Premise considered, it is
ORDERED that petitioners shall, on or before October 17, 2023, file a response to respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Elisabeth A. Templer, and to Change Caption, filed October 2, 2023. If petitioners object to respondent's motion, any objection filed shall state with specificity the reason(s) for the objection.
ORDERED that this case remains calendared for trial on the October 23, 2023, San Diego, California trial calendar.
Petitioners are advised that if no evidence is presented to the Court that a notice of deficiency or notice of determination was issued to petitioner Elisabeth A. Templer to form a basis for jurisdiction, the Court will proceed to grant respondent's motion. In such situation the Court will proceed with this matter with respect to petitioner Mark Emery Archer.