Opinion
13880-23L
10-16-2023
ROBERT O. FORREST & KRISTIN N. FORREST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Pending in the above-docketed matter is a Motion To Dismiss on Grounds of Mootness, filed September 25, 2023, by respondent in the above-docketed matter. Subsequently, on October 11, 2023, respondent filed a first supplement to the motion advising that no notice of determination concerning collection action had been issued to petitioner Kristin N. Forrest.
Accordingly, the premises considered, it is
ORDERED that, on or before October 30, 2023, respondent shall file an appropriate jurisdictional motion as to Kristin N. Forrest. The Motion To Dismiss on Grounds of Mootness, as supplemented, shall be held in abeyance pending resolution of the jurisdictional concerns.