Opinion
13815-23
10-03-2023
KENDRA S. BALTIMORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 29, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts in his motion that so much of this case relating to a notice of determination concerning collection action should be dismissed on the grounds that respondent has not issued to petitioner any notice of determination concerning collection action with respect to petitioner's 2021 tax year that would permit her to invoke the jurisdiction of this Court.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to a Notice of Determination Concerning Collection Action. It is further
ORDERED that, on or before October 25, 2023, petitioner shall file an Objection, if any, to respondent's above-described motion. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction. Petitioner is advised that respondent's motion does not seek the dismissal of so much of this case relating to the notice of deficiency issued to petitioner for her 2021 tax year.
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