Opinion
2226-22
04-08-2022
JEFFREY L. KINGLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On January 19, 2022, the petition in this case was filed. Petitioner seeks review of the notice of deficiency dated July 19, 2021, issued to him for tax year 2019. On April 5, 2022, respondent filed his Answer to the petition.
An examination of the record discloses the petition commencing this case may not have been filed timely as to the notice of deficiency issued to petitioner for 2019 upon which this case is based. Upon due consideration, it is
ORDERED that, on or before May 4, 2022, respondent shall file (1) either a Response to this order, or (2) an appropriate jurisdictional motion.