Opinion
14576-22L
10-19-2022
HARRY G. ZAVISCH, III & EDDY M. ZAVISCH, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 16, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioners' Income Tax Liabilities for Taxable Years 2014, 2015, 2017, 2018, and 2019. On August 18, 2022, petitioners filed a Response to respondent's motion to dismiss. On October 14, 2022, respondent filed a Response to petitioners' response. Upon due consideration, it is
ORDERED that, on or before November 8, 2022, respondent shall file a First Supplement to his response and attach thereto, a copy of the notice of determination for petitioners' income tax liability for taxable year 2013 issued on February 26, 2021. It is further
ORDERED that this case is assigned to Special Trial Judge Landy solely to dispose of respondent's above-referenced motion to dismiss as to petitioners' income tax liabilities for 2014, 2015, 2017, 2018, and 2019.