Opinion
24307-22
03-01-2023
JOSE D. JIMENEZ & DONNA M. JIMENEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On June 22, 2022, petitioners filed a petition to commence a case at Docket No. 13959-22, seeking review of a notice of deficiency, dated May 27, 2022, issued to petitioners for their 2019 tax year. On November 18, 2022, petitioners filed a petition to commence this case, seeking review of another notice of deficiency, dated August 24, 2022, issued to them for their 2019 tax year. On January 9, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the notice of deficiency in this case is invalid. Respondent stated in the motion to dismiss that petitioners do not object to the granting of the motion.
It is well settled that, where a taxpayer files a petition from a notice of deficiency, the Commissioner has no authority to send the taxpayer a second notice of deficiency for the same year and tax liability. See Internal Revenue Code section 6212(c); Stamm International Corp. v. Commissioner, 84 T.C. 248, 252 (1985).
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and this case is dismissed for lack of jurisdiction on the ground that the purported notice of deficiency dated August 24, 2022, is invalid.