Opinion
9914-23
09-21-2023
LEONARDO A. HERNANDEZ GARCIA & MARIA G. BOLANOS HERNANDEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Pending before the Court in this deficiency case is respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 14, 2023. On September 20, 2023, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction. Therein, respondent concedes that the Petition in this case was timely filed and requests that the Court deny respondent's Motion to Dismiss.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, is denied. It is further
ORDERED that, on or before November 20, 2023, respondent shall file an answer in this case.