Opinion
14839-22
01-31-2023
COASTAL STAFFING SERVICE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 2, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition to commence this case was not timely filed. By Order issued December 23, 2022, the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss. On January 25, 2023, an Objection to Motion to Dismiss for Lack of Jurisdiction was filed on behalf of petitioner. That objection is signed only by a certified public accountant who is not admitted to practice before this Court and therefore cannot represent petitioner in this case.
Upon due consideration of the foregoing, it is
ORDERED that the Objection to Motion to Dismiss for Lack of Jurisdiction, filed January 25, 2023, is deemed stricken from the Court's record in this case. It is further
ORDERED that the due date for petitioner to file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction is extended to February 22, 2023. Petitioner is advised that any objection must be signed and filed either by someone who has the capacity under applicable state law to represent petitioner, such as an officer of the corporation, or an individual who is admitted to practice before this Court.