Opinion
24635-22
01-04-2023
SCOTT ALLEN WHITNEY & BETTY DENISE EMBREE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 3, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Betty Denise Embree (Doc. 5). Also on January 3, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Betty Denise Embree (Doc. 6). The two motions are substantively duplicative. Confidential taxpayer information, however, was not properly redacted from the notice of deficiency attached to the first-described motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Betty Denise Embree (Doc. 5) is stricken from the Court's record. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Betty Denise Embree (Doc. 5) is sealed from public view and shall not be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further
ORDERED that, on or before January 26, 2023, petitioners shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to Betty Denise Embree. Failure to file an objection may result in the granting of the motion and dismissal of so much of this case relating to petitioner Betty Denise Embree.