Opinion
1195-23
04-14-2023
TRACEY RENEE MOORE & RICKEY MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2022 and To Strike References as to a Notice of Determination Regarding Collection Action for Tax Years 2020 and 2022, filed April 7, 2023, it is
ORDERED that respondent's motion is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2022 and a Notice of Determination Concerning Collection Action and To Strike. It is further
ORDERED that, on or before May 8, 2023, petitioners shall file an Objection, if any, to respondent's above-referenced motion. Failure to file an objection may result in the granting of respondent's motion.
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