Opinion
36932-21
08-22-2022
HEATHER MCARDLE RYAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Pending in the above-docketed matter are (1) respondent's motion to dismiss, filed March 1, 2022, for lack of jurisdiction on the ground that the petition in this case was not filed within the time prescribed by the Internal Revenue Code and (2) petitioner's Motion to Proceed Remotely, filed March 9, 2022.
Upon due consideration and for cause, it is
ORDERED that, petitioner's Motion to Proceed Remotely filed March 9, 2022, is held in abeyance pending the resolution of respondent's motion to dismiss for lack of jurisdiction.