Opinion
11025-22S
08-05-2022
THEODORE RICHARD SETON & MOIRA ELLEN SETON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On July 1, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Moira Ellen Seton and to Change Caption. Respondent asserts in his motion that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court has been issued to petitioner Moira Ellen Seton for tax year 2017. On July 17, 2022, petitioner Theodore Richard Seton filed a Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction as to Moira Ellen Seton and to Change Caption.
Upon due consideration of the foregoing, it is
ORDERED that, on or before August 26, 2022, petitioner Moira Ellen Seton 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 for lack of jurisdiction of so much of this case relating to petitioner Moira Ellen Seton.