Opinion
22182-22
02-14-2023
SHEILA ANN NICHOLAS-SMITH & JAMES N. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition to commence this case was filed on October 6, 2022, with petitioners disputing a purported notice of deficiency for their 2020 tax year. No copy of a notice of deficiency was attached to the petition. Respondent filed a Motion to Dismiss for Lack of Jurisdiction on December 7, 2022. In the motion, respondent states that at the time the petition was filed, no notice of deficiency had been issued to petitioners. However, after the petition was filed, on November 28, 2022, respondent issued a notice of deficiency to petitioners for their 2020 tax year. The petition filed to commence this case appears to be premature with respect to this notice of deficiency. Petitioners have until February 27, 2023, to file a new petition with the Court to dispute the notice of deficiency issued to them for 2020.
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction, filed December 7, 2022, it is
ORDERED that, on or before March 8, 2023, petitioners shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. Failure to comply with this Order may result in the granting of respondent's motion and dismissal of this case or other appropriate action by this Court.
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