Opinion
1535-24S
03-14-2024
PLUTO KIRILENKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 30, 2024, petitioner filed the Petition to commence this case, indicating therein that he seeks review of a notice of deficiency issued for his 2023 tax year. No notice of deficiency is attached to the petition.
On March 13, 2024, respondent filed an Answer to the Petition, asserting therein that the notice of deficiency issued to petitioner was for petitioner's 2021 tax year and that tax year 2023 is not properly at issue in this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before April 5, 2024, respondent shall file an appropriate jurisdictional motion with respect to so much of this case relating to petitioner's 2023 tax year.