Opinion
30615-21
07-11-2023
MICHAEL J. WATSON & TRACEY L. WATSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge.
On June 23, 2023, petitioners filed a Motion to Strike Statutory Notice of Deficiency and Motion to Dismiss for Subject Matter Jurisdiction. On June 29, 2023, the Court ordered petitioners to refile the Motion to Dismiss. On July 6, 2023, petitioners filed a Motion to Dismiss for Lack of Jurisdiction, along with three Declarations in Support. Petitioners represent that this case is related to five other cases currently pending before the Court, but has not yet filed a Motion to Consolidate.
Upon due consideration of the foregoing, it is
ORDERED that on or before August 4, 2023, respondent shall file a response to petitioners' Motion to Dismiss for Lack of Jurisdiction.