Opinion
19211-21
09-17-2021
Charles L. Neidhardt & Cynthia J. Neidhardt Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 16, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction. By order issued September 17, 2021 (Entry No. 7), the Court directed respondent, on or before October 8, 2021, to file a First Supplement to his motion to dismiss. On September 17, 2021, respondent electronically filed a second Motion To Dismiss for Lack of Jurisdiction which the Court will recharacterize as respondent's Amended Motion To Dismiss for Lack of Jurisdiction. The foregoing considered and for cause, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction filed September 17, 2021, is recharacterized as respondent's Amended Motion To Dismiss for Lack of Jurisdiction. Respondent need not file a First Supplement to his motion to dismiss by October 8, 2021, as directed in the Court's first September 17, 2021, Order (Entry No. 7). It is further
ORDERED that, on or before October 18, 2021, petitioners shall file an Objection, if any, to the above-described amended motion to dismiss. Failure to comply with this Order may result in the granting of that motion to dismiss.
The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network), the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. If you currently file in paper or receive paper service from the Court, you are encouraged to register for DAWSON by sending an email request to dawson.support@ustaxcourt.gov.
1