Opinion
8107-22
04-18-2023
JEFFREY HUTTON & LUCILLE HUTTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 17, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. On February 23, 2023, respondent filed a Response to Motion to Dismiss for Lack of Jurisdiction. However, further review indicates that this filing appears to be more akin to a Supplement to Motion to Dismiss for Lack of Jurisdiction.
Upon due consideration, it is
ORDERED that respondent's Response to Motion to Dismiss for Lack of Jurisdiction, filed February 23, 2023, is recharacterized as respondent's Supplement to Motion to Dismiss for Lack of Jurisdiction.