Opinion
8935-24
08-06-2024
CHARLES E. MOTZ & LEIGH B. MOTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 2, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Leigh B. Motz. As grounds for his motion, respondent asserts that no notice of deficiency was issued, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to Leigh B. Motz's 2018 tax year. Although respondent indicates that petitioners do not object to the filing of respondent's motion, respondent does not indicate whether petitioners object to the granting of the motion.
Upon due consideration, it is
ORDERED that, on or before August 28, 2024, petitioners shall file an Objection, if any, to respondent's above-described motion. Failure to file a timely objection may result in the granting of respondent's motion. The Court will take appropriate action following the period for objection.
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