Opinion
3213-22
08-15-2022
MARJORIE HENTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 22, 2022, respondent filed in the above-docketed matter a Motion to Dismiss for Failure to State a Claim upon Which Relief Can Be Granted. Subsequently, on May 23, 2022, petitioner filed a First Amended Petition. Such renders the current applicability of respondent's motion ambiguous. Jurisdiction has also not been established in this proceeding.
The premises considered, it is
ORDERED that respondent's Motion to Dismiss for Failure to State a Claim upon Which Relief Can Be Granted, filed March 22, 2022, is denied. It is further
ORDERED that, on or before September 9, 2022, respondent shall file either: (1) An appropriate motion with respect to the First Amended Petition; and/or (2) an Answer To Amended Petition establishing the basis or bases for the Court's jurisdiction and attaching thereto a copy of any supporting documentation.