Opinion
34374-21
01-23-2023
VICTOR K. ANKOMA-SEY & EFUA SIMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
This case is currently calendared on the Court's Houston, Texas trial session, scheduled to begin March 27, 2023.
On January 13, 2023, the Commissioner filed a motion to dismiss for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by Internal Revenue Code (I.R.C.) §§ 6213(a) or 7502. [Doc. 7.] The Commissioner also filed what appears to be the same motion later that day. [Doc. 8.] We will strike the duplicative motion and direct petitioners Victor K. Ankoma-Sey & Efua Simpson to file a response. Accordingly, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction filed at Docket Entry #8 is hereby stricken from the Court's record. It is further
ORDERED that, on or before February 21, 2023, Mr. Ankoma-Sey and Ms. Simpson shall file a response to the Commissioner's motion to dismiss for lack of jurisdiction.