Opinion
7921-22
11-09-2022
ANITA PAYNE-LANDGRAF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Pending in the above-docketed matter is petitioner's Motion to Proceed Remotely filed May 10, 2022. Subsequently, on June 1, 2022, respondent filed a motion to dismiss for lack of jurisdiction on the ground that the petition in this case was not filed within the time prescribed by the Internal Revenue Code. Upon due consideration and for cause, it is
ORDERED that, petitioner's Motion to Proceed Remotely filed May 10, 2022, is held in abeyance pending the resolution of respondent's motion to dismiss for lack of jurisdiction.