Opinion
17992-19P
02-08-2023
ZOLA JANE PUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge.
On October 1, 2019, petitioner filed a Petition with this Court to contest respondent's certification to the United States Department of State, pursuant to I.R.C. § 7345, that petitioner has a seriously delinquent tax debt. On January 23, 2023, petitioner filed a motion to dismiss the case, stating as her reason that "she, as an alien foreign national, is exempt from taxation and has been all her life." Respondent noted in his status report of January 13, 2023, that he objects to petitioner's Motion to Dismiss, although he gave no grounds for his objection.
It is hereby
ORDERED that, on or before March 3, 2023, respondent shall file an objection to petitioner's Motion to Dismiss, detailing his grounds for objecting to the motion.