Opinion
24910-22
08-22-2023
PAUL MERZ & WANDA MERZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
This case is scheduled for trial at the Court's trial session in San Antonio, Texas, beginning December 11, 2023. Petitioners filed their Petition on November 8, 2022. On the Petition, both petitioner-wife, Wanda Merz, and petitioner-husband, Paul Merz, signed the Petition. On August 16, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to petitioner-wife Wanda Merz.
The motion states that respondent's counsel has searched respondent's records and has not found a Notice of Deficiency issued to Wanda Merz. Respondent's Counsel has further determined based upon this search that no other determination has been made by respondent that would confer jurisdiction upon this Court regarding Wanda Merz and is requesting that Wanda Merz be dismissed and to change the caption in this case.
Accordingly, it is
ORDERED that on or before September 18, 2023, petitioners shall file a response as to why the Court should not grant respondent's above-referenced motion.