Opinion
3430-22
01-31-2023
AUSTIN FOLLEN & JORDAN BATES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's March 13, 2023, Detroit, Michigan trial session. On January 27, 2023, the Commissioner filed a Motion to Dismiss for Lack of Jurisdiction as to only Jordan Bates. Tax Court Rule 50(a) requires that a motion "show that prior notice thereof has been given to each other party or counsel for each other party and shall state whether there is any objection to the motion. If a motion does not include such a statement, the Court will assume that there is an objection to the motion." The Commissioner's motion does not indicate that he gave prior notice to petitioners or state the petitioners' views on the motion. Accordingly, it is
ORDERED that the petitioners shall file a response to the Commissioner's Motion to Dismiss for Lack of Jurisdiction as to only Jordan Bates by February 17, 2023.