Opinion
1841-21
12-30-2021
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 December 29, 2021, respondent filed a First Supplement to his motion to dismiss. In his motion to dismiss, as supplemented, respondent moves to dismiss this case for lack of jurisdiction on the ground no notice of deficiency or other notice of determination was issued to petitioners for taxable years 2012, 2013, and 2018. Upon due consideration, it is
ORDERED that, on or before January 28, 2021, petitioners shall file an Objection, if any, to the above-described motion to dismiss, as supplemented. Failure to comply with this Order may result in the granting of the motion to dismiss, as supplemented.