Opinion
13932-23
11-08-2023
GREGORY P. MIDIS & AMY C. MIDIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On June 27, 2023, petitioners filed a petition to commence a case at Docket No. 10237-23, seeking review of a notice of deficiency, dated April 20, 2023, issued to petitioners for their 2019 tax year. On August 31, 2023, petitioners filed a petition to commence this case at Docket No. 13932-23, seeking review of another notice of deficiency, dated June 14, 2023, issued to them for their 2019 tax year. On October 23, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction in Docket No. 13932-23 on the ground that the notice of deficiency in Docket No. 13932-23 is invalid. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
It is well settled that, where a taxpayer files a petition from a notice of deficiency, the Commissioner has no authority to send the taxpayer a second notice of deficiency for the same year and tax liability. See Internal Revenue Code section 6212(c); Stamm International Corp. v. Commissioner, 84 T.C. 248, 252 (1985).
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and this case is dismissed for lack of jurisdiction on the ground that the purported notice of deficiency dated June 14, 2023, is invalid.