Opinion
30759-21
03-21-2022
Linda D. Hunter Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On January 4, 2022, respondent filed a motion to dismiss for lack of jurisdiction. Respondent asserts in his motion that this case should be dismissed on the ground that the notice of deficiency on which this case is based is invalid because petitioner paid the tax liability for 2019 before issuance of the notice.
Upon due consideration, it is
ORDERED that, on or before April 11, 2022, petitioner 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.
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