Kissane v. Comm'r of Internal Revenue

Full title: LEIGH KISSANE & JESSICA KISSANE, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Sep 20, 2023

No. 11104-23 (U.S.T.C. Sep. 20, 2023)

Opinion

11104-23

09-20-2023

LEIGH KISSANE & JESSICA KISSANE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed September 5, 2023. By Order served September 6, 2023, the Court directed petitioners to file an objection, if any, to the Motion. On September 19, 2023, petitioners electronically filed a document designated as a Reply to Motion to Dismiss for Lack of Jurisdiction, wherein they request that respondent's Motion to Dismiss be denied.

In consideration of the foregoing, it is

ORDERED that petitioners' Reply to Motion to Dismiss for Lack of Jurisdiction is recharacterized as petitioners' Objection to Motion to Dismiss for Lack of Jurisdiction. It is further

ORDERED that, on or before October 12, 2023, respondent shall file a response to petitioners' Objection to Motion to Dismiss for Lack of Jurisdiction.