Opinion
2874-24
04-12-2024
VICTOR L. FELIX, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 21, 2024, petitioner electronically filed the Petition to commence this case. The Petition seeks redetermination of deficiencies for the taxable years 2021 and 2022.
On April 12, 2024, respondent electronically filed a set of documents, designating the filing as a "Motion to Dismiss for Lack of Jurisdiction." Although respondent's designation suggests that he seeks to dismiss this entire case, review of the underlying motion shows that respondent seeks to dismiss only so much of this case as relates to the taxable year 2021. It is accordingly
ORDERED that respondent's above-referenced Motion is recharacterized as respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2021. It is further
ORDERED that, on or before May 6, 2024, petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2021. Failure to file a timely objection may result in the granting of respondent's Motion, dismissal of this case for lack of jurisdiction as to the taxable year 2021, and the IRS seeking payment of the determined amount(s) for that year. The Court will take appropriate action following the period for objection.