Opinion
11885-20
12-02-2021
Kurt Allen Ray & Nancy A. Ray Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
ELIZABETH CREWSON, PARIS JUDGE
This case is calendared for trial February 7, 2022, Oklahoma City, Oklahoma remote Trial Session of the Court. On November 16, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to taxable years 2017 and 2018. The petition was filed with this Court on September 28, 2020. In respondent's motion, it states that there is no Notice of Determination nor a Notice of Deficiency for either 2017 or 2018 taxable year. After due consideration, it is
ORDERED that, on or before December 30, 2021, petitioners shall show cause in writing based on the representations in respondent's motion why this case should not be dismissed for lack of jurisdiction. Petitioners' response shall address the following:
(1)For tax year 2017, the Notice of Deficiency was issued in 2019. The last day to file a petition with this Court was September 24, 2019;
(2)For tax year 2018, there was no Notice of Deficiency issued that would give jurisdiction to the Court; and
(3)Account transcripts dated September 21, 2021, for tax years 2017 and 2018, show a zero account balance with nothing due or owing for tax years 2017 or 2018. Tax year 2017 was removed from the account transcripts on September 28, 2020, and tax year 2018, shows a zero account balance.