Opinion
285-22
04-27-2022
JOSE LUIS IBARRA & MARISSA AMANDA FACIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge.
On March 3, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Marissa Amanda Facio and to Change Caption on the ground that no notice of deficiency or notice of determination for tax year 2019 was issued to Marisssa Amanda Facio that would permit her to invoke the jurisdiction of this Court.
Upon due consideration of the foregoing, it is
ORDERED that, on or before May 20, 2022, petitioners 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.