Opinion
13400-21L
09-29-2022
MITCH LEE BRYAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ELIZABETH A. COPELAND JUDGE
On July 27, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction. On August 25, 2022, the Court issued an Order requiring the petitioner to respond to the Motion to Dismiss for Lack of Jurisdiction on or before September 12, 2022. Petitioner did not respond by that date; however, on September 12, 2022, the Court's August 25, 2022, Order was returned by the United States Postal Service as undeliverable. At that time, the Court attempted to obtain an updated address from petitioner and respondent's counsel without success; so on September 21, 2022, the Court set the motion for hearing during the previously scheduled calendar call of the Court's Las Vegas, Nevada Trial Session of September 26, 2022.
This case was called at the September 26, 2022, Trial Session of the Court in Las Vegas, Nevada. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and notified the Court of petitioner's recently obtained new address. The Court's records have now been corrected.
Given that petitioner never received the August 25, 2022, Order requiring a response to respondent's Motion to Dismiss for Lack of Jurisdiction, it is
ORDERED that on or before October 26, 2022, petitioner shall file a response to respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 27, 2022. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court.
Petitioner is advised that failure to respond to this Order may result in the Court granting respondent's motion; the Court further notes that such a motion is favorable to petitioner given that the Notice of Determination was not validly issued.