Opinion
2589-24L
04-23-2024
JAMES D. SULLIVAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 13, 2024, petitioner filed the Petition to commence this case, indicating therein that he seeks review of a notice of deficiency and a notice of determination concerning collection action issued for his 2016 tax year. On April 22, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Notice of Deficiency and To Strike. As grounds for his motion, respondent asserts that so much of this case relating to the notice of deficiency issued for petitioner's 2016 tax year should be dismissed because the petition was not filed within the time prescribed in the Internal Revenue Code.
Upon due consideration, it is
ORDERED that, on or before May 14, 2024, petitioner shall file an Objection, if any, to respondent's above-referenced motion. Failure to file a timely objection may result in the granting of respondent's motion and dismissal for lack of jurisdiction of so much of this case relating to a notice of deficiency. The Court will take appropriate action following the period for objection. Petitioner is advised that respondent's motion does not seek dismissal of so much of this case relating to the notice of determination concerning collection action issued for petitioner's 2016 tax year.
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