Opinion
2820-22
04-20-2023
FADI YOUSEF MAJLATON & NINA KHACHADORIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 22, 2022, respondent filed in the above-captioned case a Motion To Dismiss for Lack of Jurisdiction as to Tax Year 2018 and To Strike, on the ground that the petition as to 2018 was not filed within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). Subsequently, on May 13, 2022, petitioners initially filed an objection to the motion. However, on April 19, 2023, respondent filed a further Status Report advising that the parties had reached a basis for settlement and that they would file a Proposed Stipulated Decision resolving the case once the pending motion had been addressed.
Accordingly, it appearing that petitioners now with to resolve this proceeding rather than pursuing an objection to the pending motion, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Tax Year 2018 and To Strike is granted, and this case is dismissed for lack of jurisdiction as to tax year 2018. References to that year in the petition are deemed stricken.