Opinion
158-24S
02-26-2024
BROWN JEREMY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 23, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts that the notice of deficiency for tax year 2018 challenged in the above-docketed case is invalid because petitioner was previously issued a notice of deficiency for tax year 2018, which respect to which he previously filed a Tax Court petition. See I.R.C. 6212(c)(1).
Upon due consideration, it is
ORDERED that, on or before March 18, 2024, petitioner shall file an Objection, if any, to the above-described motion. Failure to comply with this Order may result in the granting of the motion or other action as the Court deems appropriate.