Opinion
25049-21S
03-31-2022
NATHAN S. YAVA & KIMBERLY M. YAVA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
By Order and Order to Show Cause served January 28, 2022, the Court directed (1) petitioners to file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to Kimberly Yava, filed November 19, 2021, and (2) the parties to show cause why so much of this case relating to tax year 2020 should not be dismissed for lack of jurisdiction. In response, on February 18, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2020 and to Strike on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2020 was issued to petitioners. The Court has received no response from petitioners.
Upon due consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause is made absolute. It is further
ORDERED that, for the reasons set forth in respondent's motion, respondent's Motion to Dismiss for Lack of Jurisdiction as to Kimberly Yava is granted and so much of this case relating to petitioner Kimberly M. Yava is deemed stricken from the Court's record. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2020 and to Strike is granted in that so much of this case relating to tax year 2020 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: "Nathan S. Yava, Petitioner v. Commissioner of Internal Revenue, Respondent". Petitioner is advised that his claims relating to the notice of deficiency issued for his 2017 tax year remain pending before the Court.