Opinion
7365-23
06-16-2023
ADRIAN HERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 27, 2023, petitioner filed the petition to commence this case, indicating therein that petitioner seeks review with respect to petitioner's 2020 and 2021 tax years. Petitioner attached to the petition a notice of deficiency issued for petitioner's 2019 tax year. No notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to petitioner's 2020 and 2021 tax years is attached to the petition.
On June 14, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that, as to the notice of deficiency issued to petitioner for petitioner's 2019 tax year, the petition was not filed within the time prescribed in the Internal Revenue Code. Respondent's motion, however, does not address the Court's jurisdiction with respect to petitioner's 2020 and 2021 tax years.
Upon due consideration of the foregoing, it is
ORDERED that, on or before July 10, 2023, respondent shall file a supplement to his Motion to Dismiss for Lack of Jurisdiction and therein set forth and fully discuss his position concerning this Court jurisdiction with respect to petitioner's 2020 and 2021 tax years.