Opinion
6151-23S
06-21-2023
ROLAND D. STUCKEY & CYNTHIA K. STUCKEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that petitioners paid in full the proposed deficiency for the taxable year 2020 before the issuance of the Notice of Deficiency upon which this case is based, thereby rendering that Notice invalid.
In consideration of the foregoing, it is
ORDERED that, on or before July 12, 2023, petitioners shall file an objection, if any, to respondent's above-referenced Motion. Failure to comply with this Order may result in the granting of the Motion to Dismiss.