Opinion
21580-19
12-14-2021
Alice J. Coggin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler Judge
On March 24, 2020 respondent filed a motion to dismiss for lack of jurisdiction. On April 13, 2020 petitioner filed a response to respondent's motion to dismiss for lack of jurisdiction. On December 8, 2021 the Court issued an Opinion in this case, 157 T.C. No. 12, granting in part, and denying in part, respondent's motion to dismiss for lack of jurisdiction.
For the reasons set for in the Court's Opinion in this matter, it is
ORDERED that respondent's March 24, 2020 motion to dismiss for lack of jurisdiction is granted as to years 2001-07 and denied as to years 2008 and 2009. It is further
ORDERED that the parties are to file a joint status report (or separate reports, if preferred) on or before January 21, 2022, setting forth the issues remaining for trial and recommending a schedule for further proceedings in this case.