Opinion
18923-21
12-16-2021
Joseph Aaron McCarthy & Trina Marie Plantz Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 6, 2021, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2018 and To Strike, 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 petitioners with respect to taxable year 2018, nor had respondent made any other determination with respect to petitioners' tax year 2018 that would confer jurisdiction on the Court, as of the date the petition herein was filed. Review of the Court's records also shows that petitioners have since filed a proper and timely petition as to the 2018 year at Docket No. 33735-21.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to the Taxable Year 2018 and To Strike is granted, and this case is dismissed for lack of jurisdiction as to taxable year 2018. References to that year in the petition are deemed stricken. 1