Opinion
5273-22
09-14-2022
MARTIN A. PRECIADO MICHEL & TAYLEE J NIEMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 21, 2022, respondent filed in the above-docked matter a Motion for Leave To File Out of Time Motion To Dismiss for Lack of Jurisdiction as to petitioner Taylee J. Niemann and simultaneously lodged therewith the corresponding Motion To Dismiss for Lack of Jurisdiction. The motion explained that the motion to dismiss had not been filed due to an office error.
The premises considered, it is
ORDERED that respondent's just-referenced Motion for Leave To File Out of Time Motion To Dismiss for Lack of Jurisdiction, filed July 21, 2022, is granted. It is further
ORDERED that the Clerk of the Court shall file respondent's Motion To Dismiss for Lack of Jurisdiction, lodged July 21, 2022, recharacterized as a Motion To Dismiss for Lack of Jurisdiction as to Taylee J. Niemann, as of the date of this Order is served. 1