Opinion
15550-23
01-09-2024
TOMAS LUJAN & PATRICIA LUJAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the Motion to Dismiss for Lack of Jurisdiction, filed December 20, 2023, by respondent in the above-docketed matter, it is
ORDERED that, on or before February 5, 2024 petitioners 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.