Opinion
19895-22
12-27-2022
KIMBERELY S. HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 29, 2022, petitioner filed a First Amended Petition, indicating therein that she seeks review of notices of determination concerning collection action issued for her 2016 and 2018 tax years. In the petition, however, petitioner also makes allegations concerning her 2020 and 2021 tax years.
On December 2, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that, as to tax years 2016 and 2018, no notice of determination concerning collection action was issued, nor has respondent made any other determination, that would permit petitioner to invoke the jurisdiction of this Court. Respondent's motion, however, does not, address petitioner's allegations concerning her 2020 and 2021 tax years.
Upon due consideration of the foregoing, it is
ORDERED that, on or before January 26, 2023, respondent shall file a supplement to his Motion to Dismiss for Lack of Jurisdiction and therein address petitioner's allegations concerning her 2020 and 2021 tax years. It is further
ORDERED that the Court's Order, served December 21, 2022, directing petitioner to file an Objection, if any, to respondent's above-referenced motion on or before January 19, 2022, will be held in abeyance pending further direction by the Court.