Opinion
1645-23S
04-07-2023
NATHAN J. SALSI & DANIELLE C. SALSI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 6, 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 May 1, 2023, petitioners shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. If petitioners do not file an objection, the Court may grant respondent's motion and dismiss this case for lack of jurisdiction.