Opinion
35907-21
03-01-2023
SYED BUKAHRI & LEIGH WHARRAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 17, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, and first supplement thereto, on the grounds that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioners with respect to taxable year 2019, nor had respondent made any other determination with respect to petitioners' tax year 2019 that would confer jurisdiction on the Court, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, as supplemented, petitioners have failed to do so. Moreover, petitioners subsequently filed at Docket No. 9450-22 a timely petition with respect to the 2019 tax year, which case remains pending before the Court.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, as supplemented, is granted, and this case at Docket No. 35907-21 is dismissed for lack of jurisdiction.