Opinion
4380-24S
04-23-2024
DEMARCUS LEONARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the Motion to Dismiss for Lack of Jurisdiction, filed April 22, 2024, by respondent in the above-docketed matter, it is
ORDERED that, on or before May 13, 2024 petitioner shall file an objection, if any, to respondent's just-referenced motion. Failure to file a timely objection may result in the granting of respondent's motion, dismissal of this case for lack of jurisdiction, and the Internal Revenue Service (IRS) seeking payment of the determined amount(s). The Court will take appropriate action following the period for objection. It is further
ORDERED that the time within which petitioner shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to May 13, 2024. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case for lack of jurisdiction.