Opinion
13302-20S
11-23-2021
Ralph H. Hays, Sr. & Maria E. Hays Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge
Giving due regard to the representations contained in respondent's motion to dismiss for lack of jurisdiction, filed November 17, 2021, it is
ORDERED that respondent's motion is set for hearing when the case is called from the calendar pursuant to the arrangements shown in the Notice Setting Case for Trial, served July 15, 2021. It is further
ORDERED that the caption of this case is amended to read "Ralph H. Hays, Sr., Deceased, and Maria E. Hays, Petitioners, v. Commissioner of Internal Revenue, Respondent."