Opinion
11639-23S
03-21-2024
CINDI MEYER & JUSTIN MEYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 21, 2023, petitioners filed an imperfect Petition to commence this case. On August 22, 2023, petitioners filed a First Amended Petition, indicating that they seek review of a notice of deficiency issued for their 2023 tax year. However, petitioners attached to their First Amended Petition a notice of deficiency issued for their 2021 tax year. On January 26, 2024, petitioners filed a Motion to Dismiss, stating that they wish to dismiss this case and file an amended tax return for their 2021 tax year.
Following further review of the record, on February 26, 2024, the Court issued an Order to Show Cause directing the parties to show cause (1) as to tax year 2023, why so much of this case should not be dismissed on the grounds that no notice of deficiency or notice of determination was issued to petitioners that would permit them to invoke the jurisdiction of this Court, and (2) as to tax year 2021, why so much of this case should not be dismissed on the grounds that the Petition was not filed within the time prescribed in the Internal Revenue Code.
On February 27, 2024, petitioners filed a Response to the Court's Order to Show Cause, stating that they inadvertently included 2023 in their First Amended Petition and that they still seek review of the notice of deficiency issued for their 2021 tax year. Their response suggests that no notice of deficiency or notice of determination as to tax year 2023 sufficient to confer jurisdiction on this Court has been issued to them.
On February 27, 2024, respondent also filed a Response to the Court's Order to Show Cause. In his response, respondent states that petitioner's Petition was timely filed because petitioners received the benefit of extended filing deadlines because the area where they reside was located in an IRS Designated Disaster Area.
Upon due consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause is discharged as to so much of this case relating to petitioners' 2021 tax year. It is further
ORDERED that the Court's Order to Show Cause is made absolute as to so much of this case relating to petitioners' 2023 tax year. It is further
ORDERED that, on the Court's own motion, so much of this case relating to tax year 2023 is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. It is further
ORDERED that, as petitioners have stated that they still seek review with respect to their 2021 tax year, petitioners' Motion to Dismiss is denied.