Opinion
16817-23
01-25-2024
SAMMIE THOMPSON & JENETTA THOMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The petition in this case was filed on October 23, 2023, seeking review of tax years "2022 thru present". On December 29, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction seeking to dismiss tax years 2022 and 2023 on the ground that no notice of deficiency, no notice of determination concerning collection action, or any other notice of determination conferring jurisdiction on the Tax Court was issued to petitioner for tax years 2022 or 2023 that would permit petitioners to invoke the Court's jurisdiction. On January 22, 2024, petitioners filed a First Amended Petition, seeking review of tax years "2013 thru present".
Also on January 22, 2024, petitioners filed a Motion for Summary Judgment. In pertinent part, Rule 121(b)(1), Tax Court Rules of Practice and Procedure, provides that "Unless the Court orders otherwise, a party may file a motion for summary judgment at any time beginning 30 days after the pleadings are closed". Rule 38, Tax Court Rules of Practice and Procedure, provides that a case shall be deemed at issue upon the filing of the answer, unless a reply is required under Rule 37. Respondent has not filed an Answer in this case. Therefore, the pleadings in this case are not closed and the motion for summary judgment was premature. Thus, summary judgment must be denied in accordance with Tax Court Rule 121(a).
Upon due consideration, it is
ORDERED that, on or before February 16, 2024, respondent shall file a Supplement to his motion to dismiss and shall address the additional years in the First Amended Petition. It is further
ORDERED that petitioners' Motion for Summary Judgment is denied.
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