Opinion
17931-23L
01-09-2024
ORDER
Kathleen Kerrigan Chief Judge
On January 4, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to taxable periods ending December 2022, March 2023, and September 2023. Therein respondent asserts that no notice of determination concerning collection action was issued to petitioner as to these tax periods.
Upon due consideration, it is
ORDERED that, on or before January 29, 2024, petitioner shall file an objection, if any, to respondent's above-described motion. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case, insofar as it concerns a notice of determination concerning collection action issued to petitioner for the taxable periods ending December 2022, March 2023, and September 2023, for lack of jurisdiction.