Opinion
14159-23
09-30-2024
STEPHEN A. MARKS FOUNDATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
On September 27, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction requesting that the Court dismiss the case at Docket No. 14159-23 for lack of jurisdiction on the ground that the petition in that case was not filed by a taxpayer with capacity to engage in litigation in this Court. See Tax Court Rule 60(c). Respondent represents that petitioner objects to the granting of this Motion.
On consideration of the foregoing, it is
ORDERED that, on or before October 30, 2024, petitioner shall file a Response to the Motion to Dismiss for Lack of Jurisdiction, filed September 27, 2024, with respect to the case at Docket No. 14159-23.