Opinion
7514-23
09-27-2023
DOUGLAS E. BRAXTON & MARIA N. BRAXTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
In the First Amended Petition filed in this case on August 9, 2023, petitioners have checked the box indicating that they seek review of a Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement) (hereinafter Notice of Final Determination for Disallowance of Interest Abatement Claim) issued to them for the taxable year 2021. However, further review of the record suggests that the aforementioned box was checked in error, and that petitioners in fact seek review of a Notice of Deficiency dated February 27, 2023, and issued to them for the taxable year 2021. A partial copy of that Notice was filed as an imperfect (but timely) Petition to commence this case on May 2, 2023, and a complete copy is attached to respondent's Answer to Amended Petition, as Amended, filed September 26, 2023.
In view of the foregoing, it is
ORDERED that, on or before October 18, 2023, each party shall file a response showing cause in writing why so much of this case relating to a Notice of Final Determination for Disallowance of Interest Abatement Claim for the taxable year 2021 should not be dismissed for lack of jurisdiction.