Opinion
10989-22
02-07-2023
ROBERTO LUPI & LISA MARIE LUPI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge
On May 16, 2022, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued for their 2017, 2018, and 2019 tax years. The notice of deficiency states that petitioners' deficiency for tax year 2017 is "$0.00". On January 18, 2023, the parties filed a proposed stipulated decision with respect to petitioners' 2017, 2018, and 2019 tax years.
Generally, the Commissioner's determination of a deficiency provides the basis for this Court's jurisdiction. See Hannan v. Commissioner, 52 T.C. 787, 791 (1969). Because no deficiency was determined for petitioners' 2017 tax year, it appears that the Court may lack jurisdiction in this case with respect to that tax year.
Upon due consideration, it is
ORDERED that, on or before February 28, 2023, the parties shall show cause in writing why so much of this case relating to tax year 2017 should not be dismissed on the grounds that the notice of deficiency on which this case is based is invalid with respect to petitioners' 2017 tax year.