Opinion
30477-21S
01-10-2023
BILLY WAYNE RANKIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison, Judge.
On December 28, 2022, respondent filed a motion to dismiss for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502.
Upon due consideration, it is
ORDERED that petitioner shall, on or before February 8, 2023, file a response to respondent's motion to dismiss for lack of jurisdiction.