Opinion
7519-21
10-29-2021
Joshua Glen Hansen & Candace Evette Hansen Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On March 2, 2021, petitioners filed the petition to commence this case, indicating therein that they seek review of a notice of deficiency issued for their 2017 tax year. The partial notice of deficiency attached to the petition was issued only to petitioner Joshua Glen Hansen.
Accordingly, on September 21, 2021, the Court issued an Order to Show Cause directing the parties to show cause why so much of this case relating to petitioner Candace Evette Hansen should not be dismissed for lack of jurisdiction on the ground that no notice of deficiency for tax year 2017 was issued to her that would permit her to invoke the jurisdiction of this Court. On October 8, 2021, respondent filed a response to the Court's Order to Show Cause, asserting therein that no notice of deficiency for tax year 2017 was issued to petitioner Candace Evette Hansen. Respondent attached to his response a complete copy of the notice of deficiency on which this case is based. That notice of deficiency was issued only to petitioner Joshua Glen Hansen. To date, no response has been received from petitioners.
As our jurisdiction in a deficiency case depends, in part, on the issuance of a notice of deficiency and the timely filing of a petition within 90 days of the issuance of the notice, this Court lacks jurisdiction with respect to petitioner Candace Evette Hansen. See Internal Revenue Code sec. 6213.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, issued September 21, 2021, is made absolute. It is further
ORDERED that so much of this case relating to petitioner Candace Evette Hansen is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Joshua Glen Hansen, Petitioner v. Commissioner of Internal Revenue, Respondent".