Opinion
4366-23S
05-18-2023
JOSE C. CORNEJO & MARIA O. LOERA MARTINEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 11, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Maria O. Loera Martinez and to Change Caption. Respondent asserts in his motion that no notice of deficiency was issued, nor has respondent made any other determination, as to petitioner Maria O. Loera Martinez's 2019 tax year sufficient to confer jurisdiction on this Court.
Upon due consideration, it is
ORDERED that, on or before June 12, 2023, petitioners shall file an Objection, if any, to respondent's above-referenced motion. Failure to file an objection may result in the granting of respondent's motion and dismissal for lack of jurisdiction of so much of this case relating to petitioner Maria O. Loera Martinez.