Opinion
30276-21S
10-28-2022
ALPHA M. SOW & FATOUMATA B. DIALLO SOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge.
This case is currently calendared for trial in New York City, New York on December 19, 2022. On October14, 2022, the parties filed a Proposed Stipulated Decision. However, upon review it was notices that it included the wife in the taxable year 2018. this is erroneous and therefore we will strike it. On October 25, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Fatoumata B. Diallo Sow on the ground that no statutory notice of deficiency, as authorized by I.R.C. section 6212 and required by I.R.C. section 6213(a) to form the basis for a petition to this Court, has been sent to petitioner Fatoumata B. Diallo Sow with respect to the taxable year 2018, nor has respondent made any other determination with respect to petitioner Fatoumata B. Diallo Sow's taxable year 2018 that would confer jurisdiction on this Court. Respondent's Motion states that petitioners do not object to the granting of this motion.
Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to petitioner Fatoumata B. Diallo Sow filed October 25, 2022, is granted. It is further
ORDERED that the parties' Proposed Stipulated Decision filed on October 14, 2022, is stricken from the record in this case. It is further
ORDERED that On or before November 28, 2022, the parties shall submit to the Court either a Stipulated Decision or file a joint report (or separate reports, if preferred) regarding the then-present status of this case.