Opinion
13065-20L
01-27-2022
Ricky Len Ward Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
ALINA I. MARSHALL, JUDGE
This case is calendared for a remote trial at the session of the Court scheduled to commence on March 14, 2022, for cases in which Louisville, Kentucky, is the place of trial.
On January 13, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to the 2016 tax year.
Upon due consideration of the foregoing, it is
ORDERED that, on or before February 14, 2022, petitioner shall file a response to respondent's motion to dismiss for lack of jurisdiction as to the 2016 tax year filed January 13, 2022. It is further
ORDERED that the Clerk of the Court shall attach to petitioner's copy of this order information concerning tax clinics available on the Louisville, Kentucky, calendar usually sent with the Notice Setting Case for Trial that may offer free legal assistance to low-income taxpayers in the event petitioner should wish to seek assistance with respect to this case generally. A list of these clinics is also available on the Tax Court's website, https://www.ustaxcourt.gov. Petitioner is advised that tax clinics generally provide assistance and advice to low-income taxpayers who have disputes with the IRS. However, tax clinics are not part of the IRS or the Court, and the Tax Court does not endorse any particular clinic.