Richards v. Comm'r of Internal Revenue

Full title: JOAN RICHARDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 22, 2023

No. 6339-23S (U.S.T.C. Jun. 22, 2023)

Opinion

6339-23S

06-22-2023

JOAN RICHARDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On June 15, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition in this case was not filed within the time prescribed in the Internal Revenue Code.

Upon due consideration, it is

ORDERED that, on or before July 12, 2023, petitioner shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.

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