Opinion
5636-20S
06-01-2021
Steven W. Lehmann, Jr. & Angela D. Lehmann Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On September 2, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the grounds that: (1) insofar as concerns petitioner Angela D. Lehmann, the petition was not filed timely as to the notice of deficiency dated December 2, 2019, issued to her for taxable year 2017; and (2) insofar as concerns petitioner Steven W. Lehman, Jr., although a notice of deficiency dated February 18, 2020, was issued to him for taxable year 2017, that petition fails to bear his original signature or the original signature of a practitioner admitted to practice before Court, as required by the Tax Court Rules. Although the Court directed petitioners to file an objection to respondent's motion to dismiss as to Mrs. Lehman, petitioners failed to do so. Although the Court further directed Mr. Lehman to file a ratification of petition ratifying and affirming the petition in this case filed on his behalf, Mr. Lehman failed to do so.
Upon due consideration, 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 grounds that: (1) the petition was not filed timely as to the notice of deficiency issued to Angela D. Lehman for 2017; and (2) the petition was not properly executed on behalf of Steven W. Lehman, Jr.