Opinion
14369-23
12-05-2023
TOMAS LUJAN & PATRICIA LUJAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 1, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Patricia Lujan and To Strike. Respondent asserts in his motion that no notice of deficiency was issued, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to Ms. Lujan's 2017 tax year.
Upon due consideration, it is
ORDERED that, on or before January 5, 2024, petitioners shall file an Objection, if any, to respondent's above-described motion. 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 petitioner Patricia Lujan.
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