Opinion
8993-21
11-08-2023
ASHLEY KINCAID RICH & MICHAEL WILLIAM RICH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On November 6, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that respondent was unable to prove that a valid notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code to form the basis for a petition to this Court, had been mailed to petitioners with respect to taxable year 2017. In the motion to dismiss, respondent explained that despite repeated efforts, respondent is unable to supply a copy of any such notice, citing Pietanza v. Commissioner, 92 T.C. 729 (1989), aff 'd, 935 F.2d 1282 (3d Cir. 1991). Respondent further indicated that petitioners had no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction on the ground that the purported notice of deficiency is invalid.