Opinion
17185-21S
11-01-2021
Graydon J. Pfeiffer & Sue M. Pfeiffer Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 21, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction. Respondent asserts in his motion that no notice of deficiency or notice of determination has been issued to petitioners for tax year 2019 that would permit petitioners to invoke the jurisdiction of this Court.
Upon due consideration, it is
ORDERED that, on or before November 22, 2021, petitioners 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.
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