Opinion
29295-21
04-05-2023
EARL C. OGDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 4, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts in his motion that no notice of deficiency has been issued to petitioner, nor has respondent made any other determination, as to petitioner's 2019 tax year sufficient to confer jurisdiction on this Court.
Upon due consideration, it is
ORDERED that, on or before April 27, 2023, 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.