Opinion
16906-23S
08-05-2024
EDUARDO G. NUNEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order to Show Cause served April 16, 2024, the Court directed the parties to show cause, on or before May 7, 2024, why the Court should not dismiss this case (1) with respect to a notice of deficiency issued to petitioner for tax year 2020, on the grounds that the Petition was not timely filed; and (2) with respect to a notice of determination concerning collection action, on the grounds that no notice of determination concerning collection action was issued to petitioner for tax year 2020 prior to the filing of the Petition.
On May 2, 2024, respondent filed a Response to the Court's Order to Show Cause. On the same date, respondent filed a Motion to Dismiss for Lack of Jurisdiction, therein agreeing that this case should be dismissed on the grounds stated in the Court's Order to Show Cause. Respondent represented that petitioner did not object to the granting of the motion. Petitioner filed no response to the Court's Order to Show Cause.
By Order served June 11, 2024, the Court directed respondent to file a supplement to the Motion to Dismiss for Lack of Jurisdiction, therein clarifying the relevance, if any, of disaster relief in the context of this proceeding. On June 26, 2024, respondent filed a supplement as directed. Respondent acknowledged that because petitioner was an affected taxpayer with respect to Tropical Storm Idalia, see I.R.C. § 7508A; Internal Revenue Service News Release FL-2023-06 (August 30, 2023), the time for filing the petition in this case was extended to February 15, 2024. Respondent further represented that petitioner did not object to the motion, as supplemented.
Upon due consideration of the foregoing, and for cause, it is
ORDERED that the Court's Order to Show Cause served April 16, 2024, is hereby discharged in part, insofar as it concerns this Court's jurisdiction as to the notice of deficiency issued to petitioner for tax year 2020, and made absolute in part, insofar as it concerns a notice of determination concerning collection action issued to petitioner for tax year 2020. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed May 2, 2024, as supplemented June 26, 2024, is granted, in that the case is dismissed as to a notice of determination concerning collection action.