Opinion
22380-22
02-17-2023
JARED DIGGS & NATASHA DIGGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On October 7, 2022, a petition was filed commencing the above-docketed matter, which petition was followed on December 6, 2022, by respondent's answer thereto. Subsequently, on February 17, 2023, respondent filed a status report attaching a copy of a notice of deficiency for 2020 issued to Natasha Miller, apparently formerly known as Natasha Diggs, dated June 6, 2022. As such, the record presently raises jurisdictional questions as to both parties. As noted in the status report, there appears to be no statutory notice issued to petitioner Jared Diggs, and respondent references a forthcoming motion to dismiss as to him. Additionally, the Court would note that the notice of deficiency for 2020 reflects a deadline for filing a petition that expired on September 6, 2022, whereas the petition commencing the instant proceeding was received by the Court in an envelope bearing a postmark dated September 29, 2022.
Accordingly, upon due consideration, it is
ORDERED that, on or before March 20, 2023, respondent shall file either: (1) An appropriate jurisdictional motion; and/or (2) a further report establishing the basis or bases for the Court's jurisdiction and attaching thereto a copy of any supporting documentation.