Opinion
2382-23
08-07-2023
ELIZABETH TAFT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 14, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of determination under Section 6015 was issued to petitioner for tax year 2016. In her petition, petitioner stated that she made a request for determination of Joint Relief and Several Liability under Section 6015 for tax year 2016.
Upon due consideration, it is
ORDERED that, on or before August 29, 2023, respondent shall file a Supplement to his motion in which he states whether the Court has jurisdiction as to tax year 2016 pursuant to section 6015(e)(1)(A)(i)(II).
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