Opinion
24675-22S
01-19-2023
STEPHEN LEMMONS & JOELLE LEMMONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 17, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Stephen Lemmons on the grounds that no notice of deficiency has been issued, nor has respondent made any other determination, as to Stephen Lemmons' 2018 tax year sufficient to confer jurisdiction on this Court.
Upon due consideration of the foregoing, it is
ORDERED that, on or before February 10, 2023, petitioners shall file an Objection, if any, to respondent's above-referenced motion. Failure to file an objection may result in the granting of the motion and dismissal of so much of this case relating to petitioner Stephen Lemmons.