Opinion
2078-24
05-08-2024
CHARLES BRIAN BEARD & HEIDI LORRAINE BEARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On March 21, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to and to Strike as to Taxable Year 2023 on the ground that no notice of deficiency was issued to petitioners for tax year 2023, nor had respondent made any other determination with respect to 2023 that would confer jurisdiction on this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to and to Strike as to Taxable Year 2023 is granted, and this case is dismissed for lack of jurisdiction as to the 2023 tax year. All references in the Petition to the 2023 tax year are deemed stricken.
Petitioners are informed that their case with respect to the notice of deficiency issued for the 2021 tax year remains pending before the Court.