Opinion
10346-20
01-13-2023
PRADEEP KHANNA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
This case is before the Court on (1) petitioner's motion to restrain assessment and collection, filed November 20, 2020, and (2) respondent's motion to dismiss for lack of jurisdiction, filed March 12, 2021. A hearing was conducted on both motions on January 9, 2023, in New York, New York. Counsel for the parties appeared and were heard.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that both motions are taken under advisement. It is further
ORDERED that if respondent elects to do so, then respondent's reply to petitioner's objection, filed May 21, 2021, is due on or before February 10, 2023.