Opinion
19297-23
01-22-2024
COLE WAGNER & CHRISTINA WAGNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon due consideration of the Motion to Dismiss for Lack of Jurisdiction as to Year 2020, filed January 19, 2024, by respondent in the above-docketed matter, it is
ORDERED that, on or before February 13, 2024, petitioners shall file an objection, if any, to respondent's just-referenced Motion. Failure to file a timely objection may result in the granting of respondent's Motion, dismissal of this case for lack of jurisdiction as to tax year 2020, and the IRS seeking payment of the determined amount(s) as to tax year 2020. The Court will take appropriate action following the period for objection.