Opinion
29345-21
01-12-2022
Jim P. Harper & Murrie L. Harper Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 21, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction. Respondent asserts in his motion that no notice of deficiency or notice of determination has been issued to petitioners that would confer jurisdiction on this Court as to petitioners' 2019 tax year.
Upon due consideration, it is
ORDERED that, on or before February 4, 2022, petitioners 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 for lack of jurisdiction.