Opinion
24508-22S
03-27-2023
JENNIFER A. EISEMAN & FRANK C. EISEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On December 23, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground as to Jennifer A. Eisenman that no valid 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 issued to petitioner with respect to taxable year 2020. In the motion to dismiss, respondent explained that petitioner had already paid the amount of the deficiency underlying this proceeding prior to the issuance of the purported notice referenced in the petition herein. The determined amount thus failed to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code. Respondent further moved to dismiss as to Frank C. Eisenman, Jennifer A. Eisenman's father, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a), I.R.C., to form the basis for a petition to this Court, had been sent to Frank C. Eisenman with respect to taxable year 2020 that would confer jurisdiction on this 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, petitioners have failed to do so. Additionally, in the petition commencing this proceeding, petitioners had made the substantially identical allegation that the 2020 taxes had already been paid.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction on the grounds that the purported notice of deficiency issued to Jennifer A. Eisenman is invalid and no notice of deficiency has been issued to Frank C. Eisenman.