Opinion
26712-21S
02-28-2023
FRANCES COOPER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 8, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction. On April 25, 2022, respondent filed a supplement to his motion. On February 21, 2023, respondent filed a second supplement to his motion. However, further review indicates that respondent's second supplement appears to be more akin to a Motion to Withdraw Respondent's Motion to Dismiss for Lack of Jurisdiction, seeking to withdraw his motion.
Upon due consideration, it is
ORDERED that respondent's Second Supplement, filed February 21, 2023, is recharacterized as respondent's Motion to Withdraw Respondent's Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that respondent's Motion to Withdraw Respondent's Motion to Dismiss for Lack of Jurisdiction is granted in that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, shall be deemed withdrawn.