Opinion
24424-22
01-13-2023
DONALD JOHNSON & CHARLOTTE JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 9, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Upon review of that Motion, the Court notes that, although the Motion states that a copy of a U.S. Postal Service Form 3877 has been attached as Exhibit A, no such document appears to have been so attached. Additionally, the Court notes that the Motion does not state whether there is any objection to the granting of the Motion. See Rule 50(a) ("The motion shall show that prior notice thereof has been given to each other party or counsel for each other party and shall state whether there is any objection to the motion.").
Accordingly, it is
ORDERED that, on or before Feb. 3, 2023, respondent shall file a supplement to his above-referenced Motion to Dismiss, attaching thereto a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that the Notice of Deficiency dated December 6, 2021, issued for petitioners' 2019 taxable year, and upon which this case is based, was sent by certified or registered mail to petitioners at their last known address on or about December 6, 2021. The supplement shall show that prior notice of the Motion to Dismiss, as then-supplemented, has been given to petitioners and shall state whether there is any objection to the granting of the Motion to Dismiss, as then-supplemented.