Opinion
10865-20
01-27-2022
Pamela Kathryn Winter Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 17, 2021, respondent filed a motion to dismiss for lack of jurisdiction. Respondent asserts in his motion that this case should be dismissed on the ground that the notice of deficiency on which this case is based is invalid and respondent has made no other determination with respect to petitioner's 2014 tax year that would permit petitioner to invoke the jurisdiction of this Court.
Upon due consideration, it is
ORDERED that, on or before February 18, 2022, petitioner shall file an Objection, if any, to respondent's above-described motion. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.
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