Opinion
1251-24
05-31-2024
CAITLIN GRACE KOITHAN & MATTHEW SCOTT KOITHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Pending before the Court in this deficiency action is respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 25, 2024. On May 29, 2024, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction. Therein, respondent concedes that the Petition in this case was timely filed.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, is denied. It is further
ORDERED that, on or before July 1, 2024, respondent shall file an answer and any jurisdictional motion as to petitioner Matthew Scott Koithan.