Opinion
25812-22S
07-10-2023
BRIDGET MARY SMITH & TODD JOSEPH SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Due to an inadvertent clerical error, by Order of Dismissal for Lack of Jurisdiction, entered June 21, 2023, the Court granted respondent's Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency had been sent to petitioners with respect to taxable year 2019 and this case was closed. Upon further review of respondent's motion, respondent's motion states that a notice of deficiency for tax year 2019 was issued to petitioners on December 6, 2022, after the petition in this case was filed. The Court will vacate the Order of Dismissal for Lack of Jurisdiction entered on June 21, 2023, and, in due course, the Court will take appropriate action on respondent's Motion to Dismiss for Lack of Jurisdiction.
Upon due consideration and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered June 21, 2023, is hereby vacated and set aside.