Opinion
3926-24
05-02-2024
DONALD R. BAMBURG & MARY E. BAMBURG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 29, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction in the above-docketed matter. Therein respondent seeks dismissal as to petitioner Mary E. Bamburg on grounds that no notice of deficiency was sent to petitioner Mary E. Bamburg with respect to the tax year 2019, nor has respondent made any other determination with respect to the 2019 tax year that would confer jurisdiction on this Court as to petitioner Mary E. Bamberg.
Upon due consideration, and for cause, it is
ORDERED that respondent's April 29, 2024, motion shall be recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Mary E. Bamburg. It is further
ORDERED that, on or before May 23, 2024, petitioners shall file an objection, if any, to respondent's just-referenced motion. Failure to comply with this Order may result in the granting of respondent's motion and dismissal of the instant case as to petitioner Mary E. Bamberg or other appropriate action by this Court. The case as to petitioner Donald R. Bamburg is not affected by respondent's motion and will continue before the Court pending any further developments, regardless of any action on the motion.