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Bolam v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 34987-21 (U.S.T.C. Mar. 3, 2023)

Opinion

34987-21

03-03-2023

ANDREW BOLAM & KELLY BOLAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On January 14, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. On August 22, 2022, respondent filed a Supplement to his motion. By Order served December 21, 2022, the Court directed petitioner to file an objection, if any, to respondent's motion, as supplemented on or before January 11, 2023. On January 12, 2023, petitioner filed an Objection to Motion to Dismiss for Lack of Jurisdiction. However, further review indicates that petitioner's Objection appears to be more akin to a Motion for Extension of Time.

Upon due consideration, it is

ORDERED that petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction is recharacterized as petitioner's Motion for Extension of Time. It is further

ORDERED that petitioner's Motion for Extension of Time is granted in that the time within which petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction is extended to March 24, 2023.


Summaries of

Bolam v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 34987-21 (U.S.T.C. Mar. 3, 2023)
Case details for

Bolam v. Comm'r of Internal Revenue

Case Details

Full title:ANDREW BOLAM & KELLY BOLAM, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 34987-21 (U.S.T.C. Mar. 3, 2023)