Opinion
17758-23S
01-04-2024
REGINA ALICIA SPANDAU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 2, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction in this case. Therein respondent moves that this case be dismissed for lack of jurisdiction on the grounds that the Petition was not filed timely with respect to a notice of deficiency for tax year 2020 issued to petitioner on May 26, 2023. Respondent states that this notice of deficiency was attached to the Petition in this case; however, no such document was attached to the Petition. Additionally, respondent states that the address to which the notice was issued is the "same one that petitioners [sic] used when filing the instant petition," but this, too, is not accurate.
Respondent's motion further fails to address the IRS Letter 3657C, that is, a Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015, issued to petitioner with respect to tax year 2020, attached to the Petition.
Upon due consideration, it is
ORDERED that, on or before January 26, 2024, respondent shall file a supplement to the Motion to Dismiss for Lack of Jurisdiction and (1) attach thereto a copy of the notice of deficiency issued to petitioner in this case and (2) address the Court's jurisdiction as to the Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 issued to petitioner with respect to tax year 2020. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction shall be held in abeyance.