Opinion
8669-23
08-04-2023
HEWITT ARCHITECTS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 26, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Tax Year Ended December 31, 2018 and To Strike. Respondent asserts therein that no notice of deficiency was issued to petitioner sufficient to confer jurisdiction on this Court as to petitioner's 2018 tax year. Respondent further requests that references to petitioner's 2018 tax year in paragraphs 8, 10, and 12.b of the petition and in paragraph 2 of the prayer of the petition be stricken.
On August 2, 2023, petitioner filed a First Amended Petition in which references to petitioner's 2018 tax year appear to have been eliminated from paragraphs 8, 10, and 12.b of the amended petition. However, paragraph 2 of the prayer in the amended petition still requests that this Court find that petitioner is not liable for a deficiency for the 2018 tax year.
Upon due consideration of the foregoing, it is
ORDERED that, on or before August 25, 2023, petitioner shall file a Response to respondent's Motion to Dismiss for Lack of Jurisdiction as to the Tax Year Ended December 31, 2018 and To Strike. 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 the 2018 tax year.