Opinion
10648-23
05-16-2024
TIFFANY A. GALVIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's Dallas, Texas trial session, scheduled to begin May 20, 2024.
On April 8, 2024, the Commissioner filed a motion to dismiss lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by section 6213(a) or section 7502 of the Internal Revenue Code. The Court directed petitioner Tiffany A. Galvin to file an objection to the motion. To date, Ms. Galvin has not filed anything with the Court. We will set the motion for hearing at the above-referenced trial session. Accordingly, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction is set for hearing at the calendar call of the Court's Dallas, Texas trial session, scheduled to begin at 10:00 a.m., on May 20, 2024, in Room 726, 7th Floor, of the Earl Cabell Federal Building & U.S. Courthouse, 1100 Commerce Street, Dallas, TX 75242. If Ms. Galvin fails to appear at the hearing, the Court may grant the motion and enter a dismiss this case for lack of jurisdiction.