Opinion
917-24S
09-10-2024
PRUDENTIAL BILLING & CONSULTING LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
Pending in this case is respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 14, 2024 (motion). By Order served August 22, 2024, the Court directed respondent to file a first supplement to his motion addressing the application of I.R.C. § 6404(h) with respect to the Court's jurisdiction over this case.
On September 6, 2024, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction (first supplement). In his first supplement respondent indicated that after further review he cannot show any cause why this case should be dismissed for lack of jurisdiction.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 14, 2024, as supplemented, is denied without prejudice. It is further
ORDERED that jurisdiction is no longer retained by the undersigned, and this case is restored to general docket for trial or other disposition.