Opinion
18729-23
03-11-2024
QUINCY TUCKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On November 20, 2023, petitioner filed the petition to commence this case, indicating that he seeks to challenge a notice of deficiency issued for his 2020 tax year. On January 17, 2024, respondent filed a Motion for Extension of Time Within Which to File Answer and attached a notice of deficiency issued for petitioner's 2021 tax year. On March 8, 2024, the parties filed a Proposed Stipulated Decision addressing only petitioner's 2021 tax year.
Upon due consideration of the foregoing, it is
ORDERED that, on or before April 1, 2024, respondent shall file either an appropriate jurisdictional motion with respect to petitioner's 2020 tax year or a written report concerning the then-current status of this case. The Court will hold the parties' Proposed Stipulated Decision pending further direction by the Court.