Opinion
13865-22
12-07-2022
CHRISTINE GRIFFIN & GRANT GRIFFIN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 5, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Grant Griffin and To Change Caption. Respondent asserts in his motion that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court was issued to petitioner Grant Griffin, Deceased, for the 2018 tax year.
Upon due consideration, it is
ORDERED that, on or before January 6, 2023, petitioners 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 for lack of jurisdiction of so much of this case relating to Grant Griffin, Deceased.