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Haruta v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 9915-22S (U.S.T.C. Nov. 17, 2022)

Opinion

9915-22S

11-17-2022

TOMONORI HARUTA & JUNKO IKUTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On April 26, 2022, petitioners filed the petition to commence this case. On August 25, 2022, the Court issued an Order to Show Cause, directing the parties to show cause why this case should not be dismissed for lack of jurisdiction on the grounds that, as of the time the petition was filed, petitioners had not been issued any notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to their 2019 tax year. In response, on September 2, 2022, respondent filed a motion to dismiss for lack of jurisdiction, indicating therein that petitioners have no objection to the granting of the motion. On September 6, 2022, petitioners filed a case at Docket No. 20088-22S, seeking review of the notice of deficiency, dated June 13, 2022, issued for their 2019 tax year.

Upon due consideration of the foregoing, it is

ORDERED that the Court's Order to Show Cause, issued August 25, 2022, is made absolute. It is further

ORDERED that respondent's motion to dismiss for lack of jurisdiction is granted in that this case is dismissed for lack of jurisdiction.


Summaries of

Haruta v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 9915-22S (U.S.T.C. Nov. 17, 2022)
Case details for

Haruta v. Comm'r of Internal Revenue

Case Details

Full title:TOMONORI HARUTA & JUNKO IKUTA, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 17, 2022

Citations

No. 9915-22S (U.S.T.C. Nov. 17, 2022)