Opinion
909-23
03-31-2023
NATHAN DALE HANEY, SR. & LOU ANN HANEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Lou Ann Haney. Respondent asserts in his motion that no notice of deficiency was issued, nor has respondent made any other determination, as to Lou Ann Haney's 2018 tax year that would permit Ms. Haney to invoke the jurisdiction of this Court.
Upon due consideration, it is
ORDERED that, on or before April 24, 2023, petitioners shall file an Objection, if any, to respondent's above-described motion. If petitioners fail to file an objection, the Court may dismiss for lack of jurisdiction so much of this case relating to petitioner Lou Ann Haney.