Opinion
22264-22S 27223-22S
01-20-2023
WENDY M. GARDNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 11, 2022, petitioner filed the Petition to commence the case at Docket No. 22264-22S. Therein, petitioner seeks review of a notice of deficiency issued to her for the taxable year 2019. However, no notice of deficiency, nor any other determination that would permit petitioner to invoke the jurisdiction this Court, is attached to that Petition.
On November 28, 2022, respondent filed at Docket No. 22264-22S a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition in that case was filed prematurely. In the Motion to Dismiss, respondent asserts that the Notice of Deficiency upon which that case is based was issued on October 24, 2022, that is, after the filing of the Petition to commence that case on October 11, 2022. Attached to respondent's Motion to Dismiss is a copy of a Notice of Deficiency dated October 24, 2022, and issued to petitioner for the taxable year 2019.
Among other things, on November 30, 2022, petitioner filed at Docket No. 22264-22S a Response to Motion to Dismiss for Lack of Jurisdiction, wherein she objects to the granting of respondent's Motion on the ground that, in filing the Petition to commence the case at Docket No. 22264-22S, petitioner relied on erroneous information provided by the IRS.
The record at Docket No. 22264-22S shows that, as respondent asserts, the Notice of Deficiency upon which that case is based was issued after the Petition in that case was filed. In view of the foregoing, we will direct the Clerk of the Court as set forth below.
Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall copy petitioner's Response to
Motion to Dismiss for Lack of Jurisdiction, filed November 30, 2022, at Docket No. 22264-22S, and shall file it as a petition to commence a separate case at Docket No. 27223-22S. All future communication concerning the Notice of Deficiency issued for petitioner's taxable year 2019 shall be directed to Docket No. 27223-22S. It is further
ORDERED that the Petition at Docket No. 27223-22S is hereby deemed to have been ratified and affirmed by petitioner. It is further
ORDERED that the Clerk of the Court shall waive the $60.00 filing fee for the case at Docket No. 27223-22S. It is further
ORDERED that Winston-Salem, North Carolina is designated as the place of trial for the case at Docket No. 27223-22S. It is further
ORDERED that, in accordance with petitioner's previous election in the case at Docket No. 22264-22S, the Clerk of the Court shall process the case at Docket No. 27223-22S to trial or other disposition as a small tax case. It is further
ORDERED that, on or before February 21, 2023, petitioner shall file an amended petition at Docket No. 27223-22S. It is further
ORDERED that the Clerk of the Court shall attach an amended petition form to the copy of this Order served on petitioner.