Opinion
10369-23
10-04-2023
JERRY D. SKAGGS & RANDI M. SKAGGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Randi M. Skaggs and To Change Caption. As grounds for his motion, respondent asserts that no notice of deficiency was issued, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to Randi M. Skaggs' 2020 tax year.
Upon due consideration, it is
ORDERED that, on or before October 26, 2023, petitioners 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 Randi M. Skaggs.
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