Opinion
25569-21
01-21-2022
Scott James Means & Jonica lynn Means Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On November 17, 2021, respondent filed an answer to the petition. The notice of deficiency attached to that answer is not the notice of deficiency on which this case is based.
On December 7, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to Jonica Lynn Means, asserting therein that no notice of deficiency or notice of determination with respect to tax year 2016 was issued to petitioner Jonica Lynn Means that would permit Ms. Means to invoke the jurisdiction of this Court.
In view of the foregoing, it is
ORDERED that respondent's answer, filed November 17, 2021, is stricken from the Court's record and shall not be viewable in this case. It is further
ORDERED that the time within which respondent shall file an answer to the petition is extended to February 14, 2022. It is further
ORDERED that, on or before February 14, 2022, petitioners shall file an Objection, if any, to respondent's above-referenced motion. Failure to file an objection may result in the granting of respondent's motion and dismissal for lack of jurisdiction of so much of this case relating to Jonica Lynn Means.