Opinion
13814-22SL
10-17-2022
MICHAEL HENDRICKS & BRENDA D. HENDRICKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
For the reasons set forth in Boechler, P.C. v. Commissioner, No. 20-1472 (U.S. Apr. 21, 2022), it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 14, 2022, is denied. It is further
ORDERED that respondent's answer to the First Amended Petition, filed August 22, 2022, is due within 60 days from the date of service of this Order. It is further
ORDERED that, to the extent respondent contends that this Court lacks jurisdiction over petitioner Brenda D. Hendricks in this case on the ground that no notice of determination concerning collection action (or other notice sufficient to confer jurisdiction on this Court) has been issued to her, respondent may, within 45 days from the date of service of this Order, file a proper motion to dismiss for lack of jurisdiction as to petitioner Brenda D. Hendricks on that ground.