Opinion
22315-22
01-19-2023
MOHAMMED D. UDDIN & ZAHEDA RAHMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 8, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. By Order served December 12, 2022, the Court directed petitioners, on or before January 9, 2023, to file an objection, if any, to respondent's motion to dismiss. On January 5, 2023, petitioners filed a Notice of Appeal, indicating that they wish to appeal a decision entered on "DEC 08, 2022". Petitioners' Notice of Appeal, however, is premature and improper, as respondent's motion to dismiss has not yet been granted and there has been no appealable decision entered yet in this case. Accordingly, we will strike petitioners' Notice of Appeal from the Court's record and extend the time for petitioners to file an objection to respondent's motion to dismiss.
Upon due consideration, it is
ORDERED that petitioners' Notice of Appeal, filed January 5, 2023, is stricken from the Court's record in this case. It is further
ORDERED that the due date for petitioners' objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction is extended to February 1, 2023. Failure to file an objection may result in the granting of respondent's motion.