Opinion
15799-21S
02-18-2022
Sherry Zane Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 1, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that the notice of deficiency on which this case is based is invalid because petitioner paid the tax liability for 2018 before issuance of the notice.
Upon due consideration, it is
ORDERED that, on or before March 11, 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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