Opinion
32701-21
12-19-2023
DECHRISTEN M. WALTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
This case is scheduled for trial at the Court's trial session in Atlanta, Georgia, beginning January 22, 2024. On December 12, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction upon the ground that the Petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502. The motion states that respondent (IRS Counsel) has been unable to contact petitioner to determine whether petitioner objects to the motion.
Accordingly, it is
ORDERED that on or before January 10, 2024, petitioner shall file a response as to why the Court should not grant respondent's above-referenced motion.