Opinion
14378-23SL
11-20-2023
JOHN C. ENRIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction as to a Notice of Deficiency and To Strike, filed October 23, 2023. Therein respondent moves that this case be dismissed, insofar as it relates to a notice of deficiency, on the ground that no notice of deficiency was sent to petitioner for tax year 2018.
On November 13, 2023, petitioner filed an objection to respondent's motion. Petitioner states that he intends to produce documents, at trial, in rebuttal of respondent's motion. This case is not set for trial; the proper place for petitioner to offer these documents is in his objection to respondent's motion. Accordingly, we will provide petitioner an opportunity to supplement his objection with any evidence that he was issued a notice of deficiency for tax year 2018.
Upon due consideration of the above, and for cause, it is
ORDERED that, on or before December 8, 2023, petitioner shall file a Supplement to Objection to Motion to Dismiss for Lack of Jurisdiction as to a Notice of Deficiency and To Strike. Petitioner shall attach thereto the documents he asserts provide support for his objection to respondent's motion. Petitioner is reminded 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 2018 tax year.