Opinion
2952-23
08-21-2023
MARIYON ROBERTSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not timely filed for tax year 2018. On June 22, 2023, petitioner filed an objection to respondent's motion. In her objection, petitioner stated that she has filed bankruptcy.
Upon due consideration, it is
ORDERED that, on or before September 12, 2023, respondent shall file a Supplement to his motion in which he states whether petitioner filed bankruptcy and, if she filed bankruptcy, whether her bankruptcy filing affects his motion to dismiss for lack of jurisdiction.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov.