Opinion
929-23
05-31-2023
ROBERT R. WARNER, JR. & E VA WARNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 3, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Eva Warner and as to Tax Year 2017 on the grounds that (1) no notice of deficiency was issued, nor has respondent made any other determination, as to Eva Warner's 2017, 2019, and 2020 tax years that would permit her to invoke the jurisdiction of this Court and (2) as to tax yar 2017, the petition was not filed within the time prescribed in the Internal Revenue Code. Although the Court directed petitioners to file an objection, if any, to respondent's motion, to date petitioners have not done so.
The record establishes that, as to the notice of deficiency issued to petitioner Robert R. Warner, Jr. for tax year 2017, the petition was not timely filed. Furthermore, petitioners have not produced or otherwise demonstrated that Eva Warner was issued any notice of deficiency, or that respondent has made any other determination, that would permit her to invoke the jurisdiction of this Court in this case.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Eva Warner and to tax yar 2017 is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Robert R. Warner, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent".