Opinion
14208-20S
10-25-2021
Gregory Alexander & Paul Williams Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On March 30, 2021, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction and To Strike as to the Taxable Years 2013, 2014, 2015, and 2016, on the ground that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioners with respect to taxable years 2013, 2014, 2015, and 2016, nor had respondent made any other determination with respect to petitioners' such tax years that would confer jurisdiction on the Court, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction and To Strike as to the Taxable Years 2013, 2014, 2015, and 2016 is granted, and this case is dismissed for lack of jurisdiction as to taxable years 2013, 2014, 2015, and 2016. References to those years in the petition are deemed stricken.