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.