Opinion
18583-21 37956-21
05-01-2023
LYNDA S. DUTCHESS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 26, 2021, petitioner filed the Petition to commence the case at Docket No. 18583-21, seeking review of a Notice of Deficiency dated January 4, 2021, and issued to her for the taxable year 2018. However, the Petition did not comply with the Tax Court Rules of Practice and Procedure as to the form and content of a proper petition, and the Court's $60.00 filing fee was not paid. Accordingly, by Order served August 20, 2021, the Court directed petitioner to file a proper amended petition and pay the Court's filing fee.
On October 12, 2021, petitioner filed a First Amended Petition and paid the filing fee in the case at Docket No. 18583-21. In the First Amended Petition, petitioner seeks review of the Notice of Deficiency issued to her for the taxable year 2018; however, petitioner additionally seeks review of a Notice of Deficiency issued to her for the taxable year 2019. A copy of the Notice issued for 2019 is attached to the First Amended Petition. Review of that Notice shows that it was issued on August 9, 2021, that is, after the filing of the Petition in the case at Docket No. 18583-21.
On November 24, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction in the case at Docket No. 18583-21. Therein, respondent seeks to dismiss that case as it relates to the taxable year 2018 on the ground that the Petition was not filed within the time prescribed by the Internal Revenue Code.
In consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy petitioner's First Amended Petition, filed October 12, 2021, at Docket No. 18583-21 and shall file it as a petition to commence a separate case at Docket No. 37956-21. All future filings relating to the Notice of Deficiency issued to petitioner for the taxable year 2019 shall be directed to Docket No. 37956-21. It is further
ORDERED that the Petition at Docket No. 37956-21 is hereby deemed to have been ratified and affirmed by petitioner. It is further
ORDERED that so much of the Petition at Docket No. 37956-21 as seeks review of the Notice of Deficiency issued to petitioner for the taxable year 2018 is hereby deemed stricken from the Court's record in that case. It is further
ORDERED that the Clerk of the Court shall waive the $60.00 filing fee for the case at Docket No. 37956-21. It is further
ORDERED that Buffalo, New York is designated as the place of trial for the case at Docket No. 37956-21. It is further
ORDERED that respondent shall have 60 days from the date of service of this Order within which to file an answer at Docket No. 37956-21. It is further
ORDERED that so much of the First Amended Petition at Docket No. 18583-21 as seeks review of the Notice of Deficiency issued to petitioner for the taxable year 2019 is hereby deemed stricken from the Court's record in that case. It is further
ORDERED that, on or before May 30, 2023, petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction, filed November 24, 2021, at Docket No. 18583-21. Failure to comply with this Order may result in the granting of the Motion to Dismiss.
The parties are hereby reminded that all future filings relating to the Notice of Deficiency issued to petitioner for the taxable year 2019 shall be directed to the case at Docket No. 37956-21.