Opinion
23074-21
02-17-2022
William P. Madrid & Ilsa Madrid Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 22, 2021, petitioners filed a Petition seeking redetermination of a Notice of Deficiency issued for the 2017 taxable year. However, review of that Notice of Deficiency revealed that it had been issued to petitioner William P. Madrid only. Accordingly, by Order to Show Cause served November 10, 2021, the Court directed the parties to show cause in writing why this case should not be dismissed for lack of jurisdiction as to petitioner Ilsa Madrid.
On December 3, 2021, respondent concurrently filed a Response to the Court's Order to Show Cause and a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Ilsa Madrid and to Strike. In both filings, respondent contends that so much of this case as relates to petitioner Ilsa Madrid should be dismissed for lack of jurisdiction on the ground that no notice of deficiency was issued to her for the taxable year 2017, nor was any other determination made as to her that would permit her to invoke the jurisdiction of this Court for such year.
To date, petitioners have failed to file a response to the Court's Order to Show Cause and, consequently, have failed to meet their burden to establish affirmatively that the Court has jurisdiction in this case as to petitioner Ilsa Madrid.
Upon due consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause, served November 10, 2021, is hereby made absolute. It is further
ORDERED that respondent's above-referenced Motion to Dismiss is granted in that so much of this case as relates to petitioner Ilsa Madrid is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "William P. Madrid, Petitioner v. Commissioner of Internal Revenue, Respondent".