Opinion
435-24L
02-20-2024
ARIANE J. MORGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 15, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. In that motion, respondent makes a number of erroneous allegations concerning a notice of deficiency issued for petitioner's 2021 tax year. Accordingly, it is
ORDERED that respondent's above-referenced Motion to Dismiss for Lack of Jurisdiction is denied without prejudice.