Opinion
12056-22
02-27-2023
ORDER
Kathleen Kerrigan Chief Judge
Pending in the above-docketed matter is respondent's Motion to Dismiss for Lack of Jurisdiction, filed June 30, 2022, on the grounds that the petition in this case was not filed within the time prescribed by the Internal Revenue Code. Subsequently, on March 2, 2022, petitioner's Motion to Proceed Remotely filed July 1, 2022.
Upon due consideration and for cause, it is
ORDERED that, petitioner's Motion to Proceed Remotely filed July 1, 2022, is held in abeyance pending the resolution of respondent's Motion to Dismiss for Lack of Jurisdiction.