Opinion
23507-21
11-14-2022
ELAINE FERRARI & DENNIS FERRARI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
JUAN F. VASQUEZ, JUDGE
The Petition in this case seeks redetermination of a notice of deficiency for taxable year 2017. On October 7, 2022, respondent filed a Pretrial Memorandum. Therein respondent reported his acceptance of a 2017 income tax return petitioners had attached to the Petition and conceded that petitioners had an overpayment for the year in issue. Respondent also conceded the additions to tax under IRC section 6651(a)(1) and (2) and IRC section 6654. However, respondent indicated that a refund to petitioners is barred under the provisions of IRC section 6511(b)(2).
On October 25, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction as to petitioner Dennis Ferrari. Therein respondent noted that the notice of deficiency attached to the Petition was addressed to petitioner Elaine Ferrari only. Respondent asserts that no notice of deficiency was mailed to Dennis Ferrari for 2017. Respondent further asserts that no other determination has been made by respondent with respect to Dennis Ferrari for taxable year 2017 that would confer jurisdiction upon this Court.
This case was called from the calendar for the New York, New York, trial session of the Court on October 31, 2022. There were no appearances by or on behalf of petitioners. Counsel for respondent appeared and was heard. During calendar call, counsel for respondent made an Oral Motion to Dismiss for Lack of Prosecution as to Elaine Ferrari. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Dennis Ferrari, filed October 25, 2022, and respondent's Oral Motion to Dismiss for Lack of Prosecution as to Elaine Ferrari, dated October 31, 2022, are granted. It is further
ORDERED that this case is dismissed for lack of prosecution as to petitioner Elaine Ferrari and for lack of jurisdiction as to petitioner Dennis Ferrari. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, and no overpayment due to, petitioner Elaine Ferrari for the taxable year 2017. It is further
ORDERED AND DECIDED that there are no additions to tax due from petitioner Elaine Ferrari for the taxable year 2017 under the provisions of IRC sections 6651(a)(1), 6651(a)(2), and 6654.