Opinion
17804-23
12-01-2023
MARCHA L.M. RODGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 30, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. However, the Motion seeks to dismiss this case only in part. Specifically, the Motion requests: (1) that this case be dismissed for lack of jurisdiction as to a notice of determination concerning collection action for the taxable year 2021 on the ground that no such notice has been issued to petitioner; and (2) that this case be dismissed for lack of jurisdiction as to the taxable year 2022 on the ground that no notice of deficiency, nor any other determination sufficient to confer jurisdiction on the Court in this case, has been issued to petitioner for that year. Respondent concedes that petitioner has timely invoked this Court's jurisdiction with respect to a notice of deficiency issued to petitioner for the taxable year 2021.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is recharacterized as respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action and Taxable Year 2022. It is further
ORDERED that, on or before January 2, 2024, petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action and Taxable Year 2022. Failure to file a timely objection may result in the granting of respondent's Motion.