Opinion
6963-22S
07-11-2023
BOB G. BAILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the October 2, 2023, Oklahoma City, Oklahoma, Trial Session of the Court.
On July 7, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction and to Strike as to Petitioner's Notice of Deficiency and Notice of Determination Concerning Collection Action Allegations and as to Taxable Year 2020 (motion to dismiss). On the same date, respondent also filed a Motion to Remove Small Tax Case Designation (motion to remove). Respondent states in the motion to dismiss and the motion to remove that petitioner objects to the granting of the motions. Upon due consideration, it is
ORDERED that, on or before August 1, 2023, petitioner shall file a response to respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to Petitioner's Notice of Deficiency and Notice of Determination Concerning Collection Action Allegations and as to Taxable Year 2020. Failure to comply with this Order may result in the granting of respondent's motion to dismiss. It is further
ORDERED that, on or before August 1, 2023, petitioner shall file a response to respondent's Motion to Remove Small Tax Case Designation. Failure to comply with this Order may result in the granting of respondent's motion to remove.