Opinion
17329-23
12-19-2023
BRIAN CHRISTOPHER BANNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 18, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the Petition was not filed within the time prescribed by Internal Revenue Code §6213(a) or §7502. Upon review, however, the facts set forth in that motion do not appear to support the grounds on which the motion is based.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion to Dismiss for Lack of Jurisdiction is denied without prejudice.