Opinion
7485-24SL
07-11-2024
PINES HOMEOWNERS ASSOCIATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 8, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. As grounds for his motion, respondent asserts that no notice of deficiency was issued, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's tax period ending June 30, 2020.
Upon due consideration, it is
ORDERED that, on or before August 2, 2024, petitioner shall file an Objection, if any, to respondent's above-described motion. Failure to file a timely objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction. The Court will take appropriate action on the motion following the period for objection.