Opinion
17784-22
10-12-2022
JOSEPH L. ALLEN & BRIDGITTE H. ALLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 11, 2022, respondent filed a document designated as a Motion to Dismiss for Lack of Jurisdiction. Therein, respondent seeks to dismiss this case for lack of jurisdiction as to the taxable years 2009, 2015, 2016, 2017, 2018, and 2020, on the ground that no notice of deficiency has been issued to petitioners for such years, nor has respondent made any other determination for such years that would permit petitioners to invoke the jurisdiction of this Court. Petitioners do not object to the granting of the Motion.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is recharacterized as respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2009, 2015, 2016, 2017, 2018, and 2020. It is further
ORDERED that respondent's just-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to the taxable years 2009, 2015, 2016, 2017, 2018, and 2020. It is further
ORDERED that so much of this case relating to the taxable years 2009, 2015, 2016, 2017, 2018, and 2020 is hereby deemed stricken from the Court's record in this case.
Petitioners are informed that their claims raised with respect to the taxable year 2019 remain pending before the Court in this case.