Opinion
5673-24S
09-25-2024
AMANDA DUGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
Pending in this case is respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 3, 2024 (motion to dismiss). On July 10, 2024, petitioner filed an Objection to Motion to Dismiss for Lack of Jurisdiction and on August 12, 2024, respondent filed a Response to Objection to Motion to Dismiss for Lack of Jurisdiction. By Order served August 15, 2024, respondent's motion to dismiss was assigned the undersigned for disposition.
By Order served August 15, 2024, the Court directed the parties by September 16, 2024, to comply with Rule 93(a) and either file a stipulated administrative record or for respondent to file the entire administrative record appropriately certified as to its genuineness. The Court further informed petitioner, if she asserted that the administrative record filed as ordered is not complete, to move to complete or supplement the record by September 30, 2024. On September 16, 2024, respondent filed a Motion to Withdraw (motion to withdraw), moving to withdraw his motion to dismiss and extend the time within which to file the administrative record. In the motion to withdraw respondent informed the Court that he found the Notice of Determination Concerning Relief from Joint and Several Liability under Section 6015, for petitioner's tax year 2019, upon which this case is based, and the record reflects that petitioner timely filed her Petition in this case. By Order served September 17, 2024, this case was assigned to the undersigned for disposition.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Withdraw is granted in that respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 3, 2024, shall be deemed withdrawn. It is further
ORDERED that the parties are relieved of their obligations in the Court's August 15, 2024, Order. It is further
ORDERED that on or before November 22, 2024, the parties shall comply with Rule 93(a) and either file a stipulated administrative record or respondent shall file the entire administrative record appropriately certified as to its genuineness. It is further
ORDERED that if petitioner asserts that the administrative record filed as ordered is not complete, petitioner may move on or before December 6, 2024, to complete or supplement the record.