Opinion
20607-22
05-02-2023
ANGEL M. SERRANO VERGES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 12, 2022, petitioner filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the notice of deficiency issued to petitioner for tax year 2007 was not sent to his last known address. On March 9, 2023, respondent filed an Opposition to Motion to Dismiss for Lack of Jurisdiction. On April 27, 2023, petitioner filed a Response to respondent's Opposition.
Upon due consideration, it is
ORDERED that, on or before May 24, 2023, respondent shall file a Supplement to his Opposition to Motion to Dismiss for Lack of Jurisdiction.