Opinion
10507-24L
09-24-2024
BRIAN E. HUGHES & TAMMY S. HUGHES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 12, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction and To Strike as to the Notice of Deficiency, on the ground that no notice of deficiency pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) had been sent to petitioners with respect to the taxable years 2018 and 2019, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so.
Upon due consideration, it is
ORDERED that respondent's just-referenced Motion To Dismiss For Lack of Jurisdiction and To Strike as to the Notice of Deficiency is granted. This case is dismissed for lack of jurisdiction as to any notice of deficiency for 2018 and 2019, and references in the petition to such a notice are deemed stricken. The case remains before the Court as to the notice of determination concerning collection action for 2018 and 2019.