Opinion
15586-23S
12-08-2023
HANNAH MASSAQUOI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 6, 2023, respondent filed an Answer and a Motion to Dismiss for Lack of Jurisdiction. Respondent previously filed copies of these documents. We will deem stricken the previous copies and retain the newly filed copies.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction (Docket Index No. 7) and Answer (Docket Index No. 8) are deemed stricken from the record in this case. It is further
ORDERED that, on or before January 5, 2024, respondent shall file a supplement to the Motion to Dismiss for Lack of Jurisdiction, filed December 6, 2023, and address therein whether petitioner has been issued a notice of determination concerning collection action for tax years 2015 and 2016.