Opinion
7466-22
06-03-2022
MILTON L. LOWE, II & KELLI H. LOWE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The petition in this case was filed on March 22, 2022. On May 27, 2022, respondent filed an Answer to the petition. Among other things, in his Answer respondent asserts no notice of deficiency or other notice of determination for taxable year 2013 was issued to petitioners that would confer jurisdiction upon this Court. ORDERED that, on or before July 1, 2022, respondent shall file an appropriate jurisdictional motion.