Opinion
2935-23S
05-01-2023
ORDER
Kathleen Kerrigan Chief Judge
On April 28, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition in this case was not filed within the time prescribed in the Internal Revenue Code.
Upon due consideration, it is
ORDERED that, on or before May 24, 2023, petitioner shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. If petitioner does not file an objection, the Court may grant respondent's motion and dismiss this case for lack of jurisdiction.