Opinion
10718-23
09-11-2023
CLINTON I. WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that no notice of deficiency was issued to petitioner for taxable year 2022, nor had respondent made any other determination with respect to 2022 that would confer jurisdiction on this Court.
Upon due consideration, it is
ORDERED that, on or before October 2, 2023, petitioner shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you commenced your case in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case before first contacting dawson.support@ustaxcourt.gov.