Opinion
13285-20
03-09-2022
Yiannakis C. Ioannides Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's April 11, 2022, New York, New York, trial session. In November 2020 petitioner filed a petition in which he asserted that he "never received [a] statutory notice of deficiency" or a "statutory notice of determination" for tax years 1991-2019.
On March 7, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent argues, consistently with petitioner's allegations in the petition, that the IRS for 1991-2019 did not issue petitioner any type of notice that would confer jurisdiction on this Court. Respondent represents that when he called petitioner to discuss the Motion, petitioner's wife stated that petitioner had recently died. Respondent has not submitted a copy of petitioner's death certificate.
In consideration of the foregoing, it is
ORDERED that this case is stricken from the Court's April 11, 2022, New York, New York, trial session and is continued. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that respondent shall file, on or before May 6, 2022, status report detailing the then-present status of the case. In that report respondent shall inform the Court whether an executor has been appointed to represent petitioner's estate. Respondent shall attach to the report a copy of petitioner's death certificate if available.