Opinion
25485-22S
01-31-2023
RASHA VINSON COLLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 31, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2021 on the grounds that respondent issued no notice of deficiency to petitioner, nor has respondent made any other determination sufficient to confer jurisdiction on this Court as to petitioner's 2021 tax year.
Upon due consideration, it is
ORDERED that, on or before February 23, 2023, petitioner shall file an Objection, if any, to respondent's above-described 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 case relating to tax year 2021. Petitioner is advised that respondent's motion does not seek dismissal of so much of this case relating to the notice of deficiency issued to petitioner for petitioner's 2020 tax year.