Opinion
4995-22S
07-20-2022
LENMAR A. CAPARAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 15, 2022, petitioner filed the petition to commence this case. Petitioner indicates on the petition form that petitioner disputes a notice of deficiency issued with respect to petitioner's 2021 tax year. However, petitioner attached to the petition a notice of deficiency issued for petitioner's 2019 tax year. On May 3, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2021 and to Strike on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court was issued to petitioner for the 2021 tax year.
By Order of Dismissal for Lack of Jurisdiction entered July 1, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee for this case. The filing fee has since been received.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the Court's Order of Dismissal for Lack of Jurisdiction entered July 1, 2022, is vacated and set aside. It is further
ORDERED that, on or before August 11, 2022, petitioner shall file an Objection, if any, to respondent's above-referenced motion. Failure to file an objection may result in the granting of respondent's motion and dismissal for lack of jurisdiction of so much of this relating to petitioner's 2021 tax year.