Opinion
26998-22
07-03-2023
ROBERT KOZAK & CHERYL KOZAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of respondent's Response to Opposition to Motion to Dismiss for Lack of Jurisdiction, filed June 20, 2023, and the recitals set forth therein, as well as the record of this case, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed February 28, 2023, is denied.