Opinion
19144-23
08-13-2024
JOHN PAUL GILBERT & DAWN JERI GILBERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order to Show Cause served July 17, 2024, the Court directed the parties to show cause in writing why this case should not be dismissed for lack of jurisdiction as to petitioner Dawn Jeri Gilbert on the ground that no notice of deficiency, nor any other determination sufficient to confer jurisdiction on this Court, has been issued to her for the taxable year 2020.
On August 9, 2024, respondent filed a Response as directed. To date, petitioners have failed to respond to the Order to Show Cause.
For the reasons set forth in respondent's Response, it is ORDERED that the Court's Order to Show Cause is hereby discharged. It is further
ORDERED that, on or before September 11, 2024, respondent shall file either (1) an appropriate motion to dismiss for lack of jurisdiction as to petitioner Dawn Jeri Gilbert or (2) a report regarding the then-present status of this case.