Reed v. Comm'r of Internal Revenue

Full title: DEBRA REED & TIMOTHY REED, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Dec 7, 2023

No. 10178-23 (U.S.T.C. Dec. 7, 2023)

Opinion

10178-23

12-07-2023

DEBRA REED & TIMOTHY REED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

On November 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2017, to which respondent filed a supplement on December 1, 2023. In addition, on November 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Years 2012, 2013, 2014, 2016, 2018, 2019, 2020, 2021, 2022, and 2023.

Upon due consideration, it is

ORDERED that, on or before January 2, 2024, petitioners shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2017, as supplemented. It is further

ORDERED that, on or before January 2, 2024, petitioners shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to the Taxable Years 2012, 2013, 2014, 2016, 2018, 2019, 2020, 2021, 2022, and 2023.

Failure to comply with this Order may result in the granting of respondent's motions or other action as the Court deems appropriate.