Opinion
4222-21L
10-11-2022
BARRY J. SWATSENBARG & DAWN M. SWATSENBARG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
On September 14, 2022, the Commissioner filed a Motion to Dismiss for Lack of Jurisdiction, and on October 3, 2022, the Commissioner filed another Motion to Dismiss for Lack of Jurisdiction that added several new paragraphs to the motion. Accordingly, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed October 3, 2022, shall be recharacterized as "Commissioner's Supplemental Motion to Dismiss for Lack of Jurisdiction." It is further
ORDERED that the Swatsenbargs shall file a response to the Commissioner's supplemental motion to dismiss by November 23, 2022.