Opinion
2786-22
06-07-2023
KATHERINE CONWAY & JOHN TABAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 15, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2018 and To Strike on the grounds that as to petitioners' 2018 tax year the petition was not filed within the time prescribed in the Internal Revenue Code. On May 11, 2022, petitioners filed a Notice of Objection to Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2018 and To Strike, asserting therein that so much of this case relating to tax year 2018 should not be dismissed for lack of jurisdiction because petitioners never received the notice of deficiency issued for their 2018 tax year.
On September 7, 2022, petitioners filed a Motion to Dismiss for Lack of Jurisdiction as to 2018, in which they indicate they wish to withdraw their objection to respondent's motion to dismiss. Accordingly, by Order issued May 8, 2023, the Court recharacterized petitioners' motion as a Motion to Withdraw Notice of Objection to Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2018 and, on the grounds stated in the motion, granted respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2018 and To Strike and dismissed for lack of jurisdiction so much of this case relating to tax year 2018. However, on May 22, 2023, petitioners filed a Letter Dated May 12, 2023, in which they state that they do, in fact, object to the granting of respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2018 and To Strike.
In view of the foregoing, it is
ORDERED that petitioners' Letter Dated May 12, 2023, is recharacterized as a Motion to Vacate. It is further
ORDERED that petitioners' Motion to Vacate is granted and the Court's Order issued May 8, 2023, is vacated and set aside.