Opinion
1841-21
12-17-2021
Marita Oglesbee & David Oglesbee Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On May 17, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or no notice of determination was issued to petitioners for tax years 2013 and 2018. In their petition, petitioners stated that they now owe a total of $15,931.27 for tax periods 2012, 2013 and 2018.
Upon due consideration, it is
ORDERED that, on or before January 7, 2022, respondent shall file a Supplement to his motion in which he states whether the Court has jurisdiction as to tax year 2012.
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