Opinion
8533-22
06-09-2022
JAYAKESH NAIR & MARIA LAZARO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On June 8, 2022, respondent filed in the above-docketed matter a Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted. However, review of the record herein would seem to indicate a preliminary jurisdictional problem that must be addressed before any decision could potentially be entered in the case. To wit, the underlying notice of deficiency for 2018 incorporated in the record was issued solely to Jayakesh Nair, and respondent has been silent as to the apparent jurisdictional discrepancy as to Maria Lazaro.
Accordingly, the premises considered, it is
ORDERED that, on or before June 30, 2022, respondent shall file either: (1) An appropriate jurisdictional motion as to Maria Lazaro; and/or (2) a report establishing the basis or bases for the Court's potential jurisdiction as to Maria Lazaro and attaching thereto a copy of any supporting documentation. It is further
ORDERED that the Motion To Dismiss for Failure To State a Claim Upon Which Relief Can Be Granted filed June 8, 2022, is denied pending clarification of the appropriate parties to this proceeding. Respondent may refile the motion, if then relevant, once the status of the case to Maria Lazaro has been so clarified.