Opinion
18117-21
11-04-2021
Andy Atighi Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition to commence this case was filed on May 19, 2021, with petitioner disputing purported notices for his 2010, 2011, 2016, 2017, and 2018 tax years. No copy of a Notice of Deficiency or Notice of Determination was attached to the petition. Respondent filed a Motion To Dismiss for Lack of Jurisdiction on September 30, 2021. In the motion, respondent states that at the time the petition was filed, no notice of deficiency for tax year 2018 had been issued to petitioner. However, after the petition was filed, on August 31, 2021, respondent issued a notice of deficiency to petitioner for his 2018 tax year. The petition filed to commence this case appears to be premature with respect to the notice of deficiency for tax year 2018. Petitioner has until November 29, 2021, to file a new petition with the Court to dispute the notice of deficiency issued to him for 2018.
In the motion, respondent states that the petition was untimely for tax year 2017 and no notice of deficiency or notice of determination for tax year 2016 has been issued to petitioner.
Upon due consideration of respondent's Motion To Dismiss for Lack of Jurisdiction, filed September 30, 2021, it is
ORDERED that, on or before November 29, 2021, petitioner shall file an objection, if any, to respondent's Motion To Dismiss for Lack of Jurisdiction. Failure to comply with this Order may result in the granting of respondent's motion and dismissal of this case or other appropriate action by this Court.
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