Opinion
9491-21
08-11-2021
Kelvin A. Tejada Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 20, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not timely filed. By Order issued on July 21, 2021, the Court directed petitioner to file an Objection, if any, to respondent's motion to dismiss. On August 6, 2021, petitioner filed a Motion for Default and Dismissal which the Court will recharacterize as petitioner's Response to Motion To Dismiss for Lack of Jurisdiction. On August 6, 2021, petitioner filed a Brief In Support of Motion for Default and Dismissal (Entry No. 10) which the Court will recharacterize as petitioner's First Supplement to his response. On August 6, 2021, petitioner filed a Brief In Support of Motion for Default and Dismissal (Entry No. 11) which the Court will recharacterize as petitioner's Second Supplement to his response. The foregoing considered and for cause, it is
ORDERED that (1) petitioner's Motion for Default and Dismissal filed August 6, 2021, is recharacterized as petitioner's Response to Motion To Dismiss for Lack of Jurisdiction, (2) petitioner's Brief In Support of Motion for Default and Dismissal (Entry No. 10) filed August 6, 2021, is recharacterized as petitioner's First Supplement to his response, and (3) petitioner's Brief In Support of Motion for Default and Dismissal (Entry No. 11) filed August 6, 2021, is recharacterized as petitioner's Second Supplement to his response.