Opinion
23552-21S
09-15-2023
SHANE EDWARD O'BRIEN & MARY ELIZABETH O'BRIEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
By Notice dated June 26, 2023, this case is calendared on the Baltimore, Maryland trial calendar of the Court commencing on November 6, 2023. On August 23, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Mary Elizabeth O'Brien and to Change Caption. In his motion, respondent indicates that no statutory notice of deficiency has been sent to Mary Elizabeth O'Brien to form the basis for a petition in this matter. Respondent indicated that petitioners' views about the motion are unknown.
Premises considered, it is
ORDERED that petitioners shall, on or before September 29, 2023, file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to Mary Elizabeth O'Brien and to Change Caption, filed August 23, 2023. It is further
ORDERED that this case remains calendared for trial on the November 6, 2023, Baltimore, Maryland trial calendar. Petitioners are advised that if no evidence is presented to the Court that a notice of deficiency or notice of determination was issued to petitioner Mary Elizabeth O'Brien to form a basis for jurisdiction, the Court will proceed to grant respondent's motion.
Petitioners are advised that if no evidence is presented to the Court that a notice of deficiency or notice of determination was issued to petitioner Mary Elizabeth O'Brien to form a basis for jurisdiction the Court will proceed to grant respondent's motion. In such situation the Court will proceed with this matter with respect to petitioner Shane Edward O'Brien.