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Espinoza v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 24196-22 (U.S.T.C. Mar. 21, 2023)

Opinion

24196-22

03-21-2023

PABLO ESPINOZA & RUFINA VARGAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On January 3, 2023, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Years 2011, 2018, and 2021 (albeit incorrectly titled as only for 2011 and 2021), on the grounds: (1) As to 2018, that the petition was not filed within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.), nor had respondent made any other determination with respect to such tax year that would confer jurisdiction on the Court; and (2) as to 2011 and 2021, that no 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 petitioners with respect to the 2011 and 2021 tax years, nor had respondent made any other determination with respect to such tax year that would confer jurisdiction on the Court, as of the time 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. [In the motion, respondent further indicated that petitioner had no objection to the granting thereof.]

Upon due consideration, it is

ORDERED that respondent's motion filed January 3, 2023, shall be recharcterized as a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Years 2011, 2018, and 2021. It is further

ORDERED that respondent's just-referenced motion is granted, and this case is dismissed for lack of jurisdiction as to taxable years 2011, 2018, and 2021. References to those years in the petition are deemed stricken. The case remains before the Court as to 2020.


Summaries of

Espinoza v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 24196-22 (U.S.T.C. Mar. 21, 2023)
Case details for

Espinoza v. Comm'r of Internal Revenue

Case Details

Full title:PABLO ESPINOZA & RUFINA VARGAS, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 21, 2023

Citations

No. 24196-22 (U.S.T.C. Mar. 21, 2023)