Opinion
16169-21S
11-19-2021
Alex Jonathan Sobania & Elizabeth A. Sobania Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 16, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Elizabeth A. Sobania and to Change Caption. Respondent asserts in his motion that no notice of deficiency or notice of determination has been issued to petitioner Elizabeth A. Sobania for tax year 2017 that would permit her to invoke the jurisdiction of the Court in this case.
Upon due consideration, it is
ORDERED that, on or before December 10, 2021, 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 of this case for lack of jurisdiction.
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