Opinion
2950-24S
04-26-2024
MICHAEL P. FELICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 5, 2024, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner with respect to taxable year 2021, nor had respondent made any other determination with respect to petitioner's tax year 2021 that would confer jurisdiction on the Court, as of the date the petition herein was filed.
Subsequently, on April 26, 2024, petitioner filed an objection to the motion to dismiss, which objection consisted of the first page of a notice of deficiency issued to petitioner for the 2021 taxable year dated December 7, 2023. The record suggests that this case could involve a disallowance of refundable credits.
The premises considered, it is
ORDERED that, on or before May 17, 2024, respondent shall file a response to petitioner's just-referenced objection.