Opinion
12195-22S
09-14-2022
BRIAN KEITH BAILEY & KEISHA BAILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 19, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Keisha Bailey. By Order served August 12, 2022, the Court directed respondent, on or before September 2, 2022, to file a supplement to his just-referenced motion and attach thereto a copy of the notice of deficiency on which this case is based. To date, respondent has failed to do so.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Keisha Bailey is denied without prejudice.