Opinion
14378-23SL
10-31-2023
JOHN C. ENRIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 23, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Therein respondent argued that this case should be dismissed insofar as it relates to a notice of deficiency on the ground that no statutory notice of deficiency was sent to petitioner for tax year 2018.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to a Notice of Deficiency and To Strike. It is further
ORDERED that, on or before November 15, 2023, petitioner shall file an Objection, if any, to the above-described motion. Failure to comply with this Order may result in the granting of the motion or other action as the Court deems appropriate. Petitioner is advised that respondent's motion does not seek dismissal of so much of this case relating to the notice of determination, dated August 4, 2023, issued with respect to petitioner's income tax liability for his 2018 tax year.