Opinion
5790-23S
11-27-2023
JIAN QIANG FENG & AI LIAN XIANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
Pending in the above-docketed matter is a Motion To Dismiss for Lack of Jurisdiction filed August 30, 2023, by respondent, on the ground that the notice of deficiency for the taxable year 2020 issued to petitioners is invalid. Subsequently, on September 15, 2023, petitioners filed an objection to respondent's motion. At that juncture, respondent was directed to file a response clarifying the processing of petitioners' 2020 tax year. Respondent did so on October 11, 2023, explaining the underlying computations and advising that, once the case is closed, a refund in the amount of $1,040.00 would be released petitioners.
Petitioners were thereupon, by Order served October 16, 2023, directed to file, on or before November 3, 2023, a further reply to respondent's response. However, to date nothing further has been received from petitioners. As such, it appears that petitioners presumably concur with respondent's more fully elucidated position.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction on the ground that the purported notice of deficiency is invalid.