Opinion
3988-24S
05-02-2024
RASHAD WILSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On April 24, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on grounds that the Petition was not filed timely with respect to a notice of deficiency issued to petitioner on August 14, 2023. By Order served April 26, 2024, the Court directed respondent to file a supplement to the above-referenced Motion, attaching thereto a copy of the notice of deficiency referenced in the Motion and addressing the Court's jurisdiction with respect to petitioner's 2024 tax year.
On May 1, 2024, respondent filed a Motion for Leave to File First Supplement to Motion to Dismiss for Lack of Jurisdiction, to which was attached a copy of a notice of deficiency dated August 14, 2023. Respondent further filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction, which consisted of a second copy of the notice of deficiency dated August 14, 2023.
Upon due consideration, it is
ORDERED that respondent's above-referenced Motion for Leave to File First Supplement to Motion to Dismiss for Lack of Jurisdiction, filed May 1, 2024, at Docket Index No. 9, is recharacterized as respondent's First Supplement to Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that the document lodged May 1, 2024, at Docket Index No. 10, is deemed stricken from the record in this case. It is further
ORDERED that, on or before May 24, 2024, petitioner shall file an objection, if any, to respondent's above-referenced Motion to Dismiss for Lack of Jurisdiction, as supplemented. Failure to file a timely objection may result in the granting of respondent's Motion as supplemented, dismissal of this case for lack of jurisdiction, and the IRS seeking payment of the determined amount(s). The Court will take appropriate action following the period for objection.