Opinion
25205-22S
01-11-2023
DANIEL B. RAEMER & WALLIS W. RAEMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On December 3, 2022, petitioners filed the petition to commence this case, indicating therein that they seek to challenge a notice of deficiency issued for their 2018 tax year. No notice of deficiency or notice of determination is attached to the petition.
On January 9, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that, as to the notice of deficiency issued to petitioners for their 2018 tax year, the petition in this case was not filed within the time prescribed in the Internal Revenue Code. Respondent asserts in his motion, however, that a notice of determination concerning collection action for petitioners' 2018 tax year was issued on November 8, 2022, and suggests that it is that notice of determination that petitioners actually seek to challenge in this case. A copy of that notice of determination is attached to respondent's motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 9, 2023, is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to a Notice of Deficiency for Tax Year 2018. It is further
ORDERED that, on or before February 1, 2023, petitioners shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to a Notice of Deficiency for Tax Year 2018. Failure to file an objection may result in the granting of respondent's motion and dismissal for lack of jurisdiction of so much of this case relating to a notice of deficiency issued for petitioners' 2018 tax year.