Opinion
17449-22S
11-17-2022
JOSE J. HUERTA NIETO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 26, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts in his motion that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court has been issued to petitioner for tax years 2018 and 2020.
Upon due consideration, it is
ORDERED that, on or before December 9, 2022, petitioner shall file an Objection, if any, to respondent's above-described motion. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.
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