Opinion
22666-22
06-13-2023
ANA LAURA OCHOA & ROBERTO OCHOA, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On December 15, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that (1) petitioners are not currently certified under Internal Revenue Code (I.R.C.) section 7345(a) as individuals with a seriously delinquent tax debt; (2) no notice of deficiency, as authorized by I.R.C. section 6212 and required by I.R.C. section 6213(a), has been sent to Ana Laura Ochoa with respect to tax year 2018, nor has respondent made any other determination with respect to Ms. Ochoa sufficient to confer jurisdiction on this Court; and (3) as to a notice of deficiency issued to Roberto Ochoa for his 2018 tax year, Ms. Ochoa has not shown that she is lawfully authorized to act on deceased petitioner Roberto Ochoa's behalf. Although the Court provided petitioners the opportunity to file an objection, if any, to respondent's above-referenced motion, petitioners have not done so.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction upon the grounds stated in respondent's motion.