Opinion
9445-23
08-07-2023
MALCOLM SANFORD GLASS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 3, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Notice of Deficiency for Taxable Year 2018 and To Strike on the grounds that, as to a notice of deficiency issued for petitioner's 2018 tax year, the petition in this case was not filed within the time prescribed in the Internal Revenue Code.
Upon due consideration, it is
ORDERED that, on or before August 29, 2023, petitioner shall file a Response, if any, to respondent's above-referenced motion. Failure to file a response may result in the granting of respondent's motion and dismissal for lack of jurisdiction of so much of this case relating to a notice of deficiency issued for petitioner's 2018 tax year.
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