Opinion
22276-22
10-06-2023
APRIL VALERIE GILBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 25, 2023, respondent filed in this case a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was sent to petitioner with respect to taxable years 2019, 2020, and 2021, nor had respondent made any other determination with respect to petitioner's taxable years 2019, 2020, and 2021 that would confer jurisdiction upon this Court.
On August 14, 2023, petitioner filed a Response to Motion to Dismiss for Lack of Jurisdiction, to which she attached, among other documents, a notice of deficiency for 2020. In response, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction, wherein respondent withdrew so much of the original motion to dismiss as regards petitioner's tax year 2020. Respondent now seeks to dismiss the case for lack of jurisdiction only as to tax years 2019 and 2021.
Upon due consideration of the above, and for cause, it is
ORDERED that petitioner shall, on or before October 27, 2023, file an objection, if any, to respondent's First Supplement to Motion to Dismiss for Lack of Jurisdiction. Petitioner shall address respondent's allegations concerning tax years 2019 and 2021 and, specifically, whether she has received a notice of deficiency or other notice giving the Court jurisdiction for those years.