Opinion
24577-22
01-08-2024
WILLIAM ALEX DAMRON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 23, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code for the notice of deficiency issued to petitioner as to tax year 2019. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner failed to do so. The record shows that the petition was not timely filed with respect to the notice of deficiency issued to petitioner for tax year 2019. See I.R.C. sections 6213(a) and 7502; Pugsley v. Commissioner, 749 F.2d 691, 692 (11th Cir. 1985); see also Allen v. Commissioner, 2022 WL 17825934 (11th Cir. 2022); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases).
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to a notice of deficiency for tax year 2019 is dismissed for lack of jurisdiction.
Petitioner is reminded that so much of this case as relates to a notice of deficiency for tax year 2020 remains pending before the Court. On March 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. On September 29, 2023, respondent filed a Supplement to his motion. The motion, as supplemented, is still pending and will be acted on in due course.