Opinion
6929-23
11-07-2023
VERA E. KALTINICK & THOMAS P. PETERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to and To Strike as to Taxable Year 2019 on the grounds that, as to a notice of deficiency issued for petitioners' 2019 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 respondent's above-referenced motion is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2019 and To Strike. It is further
ORDERED that, on or before November 29, 2023, petitioners shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. 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 tax year 2019. It is further
ORDERED that the Clerk of the Court shall serve this Order on petitioners at their address of record in this case.