Opinion
18071-22
12-07-2023
MELINDA LEIGH CARTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
This case for the redetermination of a deficiency is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 10, 2023. On November 10, 2023, petitioner filed an Objection thereto. By Order served November 15, 2023, the Court directed respondent to file a response to petitioner's Objection.
On December 6, 2023, respondent filed a Response. Therein, respondent concedes that the Petition in this case was timely filed. It is accordingly
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is denied.