Opinion
11232-20S
01-06-2022
Michael Ferraro & Amanda Ferraro Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On March 10, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2018. On April 22, 2021, respondent filed a supplement to his motion. In his motion, as supplemented, respondent seeks to have this case dismissed on the grounds that the petition was not timely filed with respect to the notice of deficiency issued to petitioners for tax year 2017 and no notice of deficiency was issued to petitioners for tax year 2018 that would confer jurisdiction on this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, as supplemented, petitioners failed to do so. The record shows that the petition was not timely filed with respect to the notice of deficiency issued to petitioners for tax year 2017 and there is no indication that respondent issued a notice of deficiency to petitioners for tax year 2018.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, as supplemented, is granted and this case is dismissed for lack of jurisdiction.