Opinion
364-23
04-13-2023
STEPHEN J. LAMONTAGNE & ELAINE A. LAMONTAGNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed February 8, 2023. Petitioners filed an Objection thereto on March 2, 2023, and a "Motion for Relief from Judgment Due to Excusable Neglect" on March 31, 2023.
Upon due consideration of the foregoing, it is
ORDERED that, on or before May 5, 2023, respondent shall file (1) a response to petitioners' above-referenced Objection and (2) a response to petitioners' above-referenced Motion.