Opinion
27459-22
03-31-2023
OZELL RODGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 10, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts in his motion that no notice of determination under I.R.C. section 7623 concerning whistleblower action has been issued to petitioner, nor has respondent made any other determination, with respect to petitioner's 2020 and 2021 tax years that would permit petitioner to invoke the jurisdiction of this Court.
Upon due consideration, it is
ORDERED that, on or before April 21, 2023, petitioner shall file an Objection, if any, to respondent's above-described motion. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.