Opinion
15079-23
11-07-2023
JED H. AUBERTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 18, 2023, petitioner filed a notice of deficiency that was issued for his 2021 tax year as an imperfect petition to commence this case. On October 19, 2023, petitioner filed a First Amended Petition indicating that he seeks review of a notice of determination concerning collection action issued for his 2022 tax year. No notice of determination concerning collection action for petitioner's 2022 tax year is attached to the amended petition.
On November 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, In that motion, respondent asserts that so much of this case relating to a notice of determination concerning collection action should be dismissed on the grounds that no such notice was issued to petitioner for his 2021 tax year that would permit petitioner to invoke the jurisdiction of this Court. Respondent states that petitioner has no objection to the granting of his motion. Respondent's motion, however, does not address petitioner's 2022 tax year.
Upon due consideration, it is
ORDERED that, on or before November 28, 2023, respondent shall file a supplement to his above-referenced motion and address this Court's jurisdiction with respect to petitioner's 2022 tax year.