Opinion
23317-21S
04-13-2022
LYDIA JEAN LANDIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On November 10, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that the petition was not timely filed as to the notice of deficiency issued for tax year 2017. On December 16, 2021, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction, to which respondent attached an undated notice of deficiency.
Upon due consideration, it is
ORDERED that, on or before May 4, 2021, respondent shall file a Supplement to his motion and attach thereto a dated notice of deficiency issued to petitioner upon which this case is based.
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