Opinion
2347-20
06-30-2021
Tyler C. Stipe Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 25, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction. On May 22, 2020, respondent filed a First Supplement to Motion To Dismiss for Lack of Jurisdiction. By Order dated June 5, 2020, the Court directed respondent to file another supplement to his motion and attach thereto a copy of the notice of deficiency issued to petitioner for tax year 2015. On June 29, 2021, respondent filed a Motion To Extend Time To Move or File Answer. Further review indicates that respondent's Motion To Extend Time To Move or File Answer is more akin to a Motion for Extension of Time To File Supplement to Motion To Dismiss for Lack of Jurisdiction.
Upon due consideration, it is
ORDERED that respondent's Motion To Extend Time To Move or File Answer is recharacterized as respondent's Motion for Extension of Time To File Supplement to Motion To Dismiss for Lack of Jurisdiction. It is further
ORDERED that respondent's Motion for Extension of Time To File Supplement to Motion To Dismiss for Lack of Jurisdiction is granted in that the time within which respondent shall file a supplement to his motion is extended to August 27, 2021.