Opinion
4058-22L
01-18-2023
ELTON DEE DYE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison, Judge
On January 11, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2015 on the grounds that no notice of determination under I.R.C. § 6320 or § 6330 was sent to petitioner for the taxable year 2015, nor has respondent made any other determination with respect to taxable year 2015 that would confer jurisdiction on this Court.
Upon due consideration, it is
ORDERED that petitioner shall, on or before January 31, 2023, file a response to respondent's January 11, 2023 Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2015.