Opinion
6079-23
10-23-2023
DAVID M. THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 30, 2023, petitioner filed a First Amended Petition, indicating that he seeks review with respect to his 2020 tax year and attaching certain IRS notices and letters relating to his 2020 tax year. Petitioner also attached to his First Amended Petition IRS-issued notices and letters relating to his 2021 tax year.
By Order served October 18, 2023, the Court dismissed for lack of jurisdiction so much of this case relating to petitioner's 2020 tax year and directed respondent to file a Response addressing this Court's jurisdiction as to petitioner's 2021 tax year. On October 20, 2023, respondent filed his Response to the Court's Order, asserting in his response that this Court lacks jurisdiction with respect to petitioner's 2021 tax year because petitioner has not been issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court.
In view of the foregoing, it is
ORDERED that respondent's above-referenced Response, filed October 20, 2023, is recharacterized as a Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that, on or before November 14, 2023, petitioner shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.