Opinion
32272-21
08-29-2023
ADRIANA DOMINGUEZ & JEAN CARLOS TORIBIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 14, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Years 2017 and 2018 on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code for the notice of deficiency issued to petitioners as to tax year 2017 and 2018. On April 11, 2023, respondent filed a Supplement to his motion asserting that petitioners timely filed the petition as to tax year 2018 because petitioners were taxpayers affected by the remnants of Hurricane Ida and were granted additional time to file a petition with the Tax Court pursuant to FEMA's Notice of Disaster Declaration (FEMA-4615-DR). Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners failed to do so.
The record establishes that the petition was not timely filed as to tax year 2017. See I.R.C. sections 6213(a) and 7502; Hoffenberg v. Commissioner, 905 F.2d 665, 666 (2d Cir. 1990) (per curiam), aff 'g T.C. Memo. 1989-676; Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126 (2022).
Upon due consideration, it is
ORDERED that respondent's above-referenced motion, as supplemented, is granted in that so much of this case as relates to a notice of deficiency for tax year 2017 is dismissed for lack of jurisdiction. Petitioners are reminded that so much of this case as relates a notice of deficiency for tax years 2018 and 2019 remains pending before the Court.