Opinion
2904-23S
08-21-2023
KISHA L. FRANKLIN & REGINALD L. FRANKLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order to Show Cause served May 23, 2023, the Court directed the parties to show cause in writing why so much of this case relating to a Notice of Determination Concerning Your Request for Relief From Joint and Several Liability for the taxable year 2020 should not be dismissed for lack of jurisdiction.
On June 8, 2023, respondent filed a Response. Therein, respondent asserts that the Court's jurisdiction in this case is premised upon a Notice of Deficiency dated October 31, 2022, and issued to petitioners for the taxable year 2020. Respondent further asserts that no Notice of Determination Concerning Your Request for Relief From Joint and Several Liability has been issued to petitioners for 2020, and states that he has no objection to the dismissal of so much of this case as seeks review of such a Notice. To date, petitioners have failed to address in a responsive filing the matters raised in the Order to Show Cause.
In consideration of the foregoing, it is ORDERED that the Court's Order to Show Cause is hereby made absolute. It is further
ORDERED that, on the Court's own motion, so much of this case relating to a Notice of Determination Concerning Your Request for Relief From Joint and Several Liability for the taxable year 2020 is dismissed for lack of jurisdiction. All references to such a notice in the First Amended Petition are deemed stricken.
Petitioners are informed that so much of this case as relates to the Notice of Deficiency issued to them for the taxable year 2020 remains pending before the Court.