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Krasley v. Comm'r of Internal Revenue

United States Tax Court
Feb 23, 2023
No. 3191-22 (U.S.T.C. Feb. 23, 2023)

Opinion

3191-22

02-23-2023

WYNN PAUL KRASLEY & DEBRA JEAN KRASLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

KATHLEEN KERRIGAN CHIEF JUDGE

On April 19, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction. Insofar as pertains to petitioner Wynn Paul Krasley dismissal was sought on the grounds: (1) As to 2007 through 2012, 2017, and 2018, that the petition was not filed within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.), nor had respondent made any other determination with respect to such tax years, including any determination pursuant to section 6320 and/or 6330, I.R.C., that would confer jurisdiction on the Court; and (2) as to 2013 through 2016, 2019, and 2020, that no notice of deficiency, as authorized by section 6212 and required by section 6213(a), I.R.C., to form the basis for a petition to this Court, had been sent to petitioner with respect to the 2013 through 2016, 2019, and 2020 tax years, nor had respondent made any other determination with respect to such tax years, including any determination pursuant to section 6320 and/or 6330, I.R.C., that would confer jurisdiction on the Court, as of the time the petition herein was filed. Insofar as pertains to petitioner Debra Jean Krasley dismissal was sought on the grounds: (1) As to 2008 through 2011, that the petition was not filed within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.), nor had respondent made any other determination with respect to such tax years, including any determination pursuant to section 6320 and/or 6330, I.R.C., that would confer jurisdiction on the Court; and (2) as to 2007 and 2012 through 2020, that no notice of deficiency, as authorized by section 6212 and required by section 6213(a), I.R.C., to form the basis for a petition to this Court, had been sent to petitioner with respect to the 2007 and 2012 through 2020 tax years, nor had respondent made any other determination with respect to such tax years, including any determination pursuant to section 6320 and/or 6330, I.R.C., that would confer jurisdiction on the Court, as of the time 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, taking into account representations contained in the petition, and for the reasons set forth in respondent's motion, it is,

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction with respect to each year placed in issue in the petition upon the ground stated in respondent's motion.


Summaries of

Krasley v. Comm'r of Internal Revenue

United States Tax Court
Feb 23, 2023
No. 3191-22 (U.S.T.C. Feb. 23, 2023)
Case details for

Krasley v. Comm'r of Internal Revenue

Case Details

Full title:WYNN PAUL KRASLEY & DEBRA JEAN KRASLEY, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Feb 23, 2023

Citations

No. 3191-22 (U.S.T.C. Feb. 23, 2023)