Opinion
11307-20
09-22-2021
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On August 4, 2020, petitioner filed the petition to commence this case. Therein, petitioner states that the petition has been filed "out of [an] abundance of caution", and with respect to purported notices of deficiency that petitioner "guess[es]" have been issued to petitioner for tax years 2009 through 2011, and 2013 and 2014. No notice of deficiency, or any other notice issued by the Internal Revenue Service, was attached to the petition.
On November 17, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency sufficient to confer jurisdiction on this Court has been sent to petitioner. Although the Court directed petitioner to file an Objection, if any, to respondent's motion to dismiss, petitioner failed to do so. On August 17, 2021, the Court granted respondent's motion and entered an Order of Dismissal for Lack of Jurisdiction.
On September 15, 2021, respondent filed a Motion to Vacate. In his Motion to Vacate, respondent states that on July 21, 2020, respondent issued a notice of deficiency to petitioner for tax year 2010 and that the petition in this case was timely filed as to that notice of deficiency. Under the circumstances, the Court will grant respondent's Motion to Vacate.
The foregoing considered, it is
ORDERED that respondent's Motion to Vacate is granted, in that the Court's Order of Dismissal for Lack of Jurisdiction, entered on August 17, 2021, is hereby vacated and set aside. It is further
ORDERED that, on or before October 13, 2021, respondent shall file an appropriate jurisdictional motion.
1