Opinion
27288-21
01-24-2022
Emiterio Garcia & Yadira Y. Garcia Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon due consideration of the Motion To Dismiss for Lack of Jurisdiction as to Petitioner Yadira Y. Garcia's Claim as to Taxable Year 2016, filed November 9, 2021, by respondent in the above-docketed case, it is
ORDERED that, on or before February 18, 2022, petitioners shall file an objection, if any, to respondent's just-referenced motion. Failure to comply with this Order may result in the granting of respondent's motion and partial dismissal of the instant case as to a claim for 2016 as to Yadira Y. Garcia or other appropriate action by this Court. The case as to Emiterio Garcia's claim as to 2016 and both petitioners' claim as to 2017 are not affected by respondent's motion and will continue before the Court, regardless of any action on the motion.