Opinion
24053-21
01-14-2022
Matthew Oswalt & Aimee K. Thomas-Oswalt Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of the Motion To Dismiss for Lack of Jurisdiction, filed November 4, 2021, by respondent in the above-docketed case, it is
ORDERED that, on or before February 3, 2022, respondent shall file a supplement to the motion to dismiss and shall attach thereto a certified mail list bearing a legible U.S. Postal Service postmark or other proof of mailing of the notice of deficiency. It is further
ORDERED that, on or before February 10, 2022, petitioners shall file an objection, if any, to respondent's just-referenced motion. Failure to comply with this Order may result in the granting of respondent's motion and dismissal of the instant case or other appropriate action by this Court.