Opinion
8892-21
09-27-2022
SHANEESE R. LOWERY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford, Judge.
This case is currently calendared for trial at the Session of the Court commencing on November 14, 2022, in Winston-Salem, North Carolina. On September 21, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that petitioner's petition was not filed within the time prescribed by I.R.C. §§ 6213(a) or 7502 with respect to the notice of deficiency issued to her for the 2017 taxable year, and no other determination that would confer jurisdiction upon the Court has been issued to her for 2017. According to respondent, he called petitioner but was unable to leave a voicemail and is unaware of her views with respect to the granting of this motion. Upon due consideration, it is hereby
ORDERED that petitioner shall, on or before October 27, 2022, file a response to respondent's Motion to Dismiss for Lack of Jurisdiction.