Opinion
17857-23
02-28-2024
CAITLIN KELLY FRANCES MAAG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 29, 2023, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction and To Strike as to the Taxable Year 2023, on the ground that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner with respect to taxable year 2023, nor had respondent made any other determination with respect to petitioner's tax year 2023 that would confer jurisdiction on the Court, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction and To Strike as to the Taxable Year 2023 is granted, and this case is dismissed for lack of jurisdiction as to taxable year 2023. References to that year in the petition are deemed stricken. The case will remain before the Court as to the taxable year 2021, provided petitioner pays the filing fee as directed below. It is further
ORDERED that the time within which petitioner shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to March 27, 2024. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case for lack of jurisdiction.