Opinion
7931-23
07-03-2023
WILLIAM W. BROWER & KAREN H. BROWER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 30, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Therein, respondent moves that this case be dismissed for lack of jurisdiction as to petitioner Karen H. Brower on the ground that no notice of deficiency has been sent to her for the taxable year 2020.
In consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is recharacterized as respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Karen H. Brower. It is further
ORDERED that, on or before July 26, 2023, petitioners shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Karen H. Brower. Failure to comply with this Order may result in the granting of that Motion.