Opinion
4124-24
05-08-2024
PIERRICK REISS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 3, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition in this case was not filed within the period prescribed by the Internal Revenue Code.
On the same date, counsel for petitioner electronically filed (1) a Response to Motion to Dismiss for Lack of Jurisdiction and (2) the Affidavit of Nate Strand in Support of Response to Motion to Dismiss for Lack of Jurisdiction. Neither of petitioner's filings bears a proper caption as required by the Tax Court Rules of Practice and Procedure. See Rule 23(a)(1). The caption included on the Response bears the name of a different taxpayer, and no caption has been included on the Affidavit. It is accordingly
ORDERED that petitioner's Response to Motion to Dismiss for Lack of Jurisdiction and the Affidavit of Nate Strand in Support of Response to Motion to Dismiss for Lack of Jurisdiction are deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before May 31, 2024, petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. Failure to file a timely objection may result in the granting of respondent's Motion, dismissal of this case for lack of jurisdiction, and the IRS seeking payment of the determined amount(s). The Court will take appropriate action following the period for objection.