Opinion
12060-20
06-09-2021
Hung Nguyen & Ha Tran Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge.
On November 10, 2020, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds: (1) As to Ha Tran, that the petition was not filed within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.) as to a notice of deficiency issued for 2013 issued to petitioner Ha Tran; and (2) as to Hung Nguyen, that no notice of deficiency, as authorized by section 6212 and required by section 6213(a), I.R.C., to form the basis for a petition to this Court, had been sent to petitioner Hung Nguyen with respect to the 2013 tax year, nor had respondent made any other determination with respect to such tax year that would confer jurisdiction on the Court, as of the time the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.