Opinion
10127-24S
08-20-2024
CHARLES L. COX & DENAN H. COX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 12, 2024, petitioners filed the petition seeking to dispute an alleged notice of determination concerning collection action and notice of final determination for disallowance of interest abatement claim for tax year 2015. On August 16, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction seeking to dismiss this case on the ground that it was untimely filed by petitioners in response to a notice of deficiency for tax year 2015 issued on February 26, 2018.
Upon due consideration, it is ORDERED that, on or before September 10, 2024, respondent shall file a status report.