Opinion
14074-20
12-06-2021
Joseph Walter Dupree & Jennifer Dupree Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On July 22, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to 2015. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners failed to do so. The record indicates that, to the extent petitioners seek to challenge the notice of deficiency issued to them for the taxable year 2015, the petition in this case was not filed within the time prescribed by the Internal Revenue Code.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is granted in that this case is dismissed as to the taxable year 2015 and so much of this case relating to the taxable year 2015 is deemed stricken from the Court's record in this case.
Petitioners are advised that their claims with respect to the taxable year 2016 remain pending before this Court.