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Nwokorie v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 8566-22 (U.S.T.C. Nov. 30, 2022)

Opinion

8566-22

11-30-2022

ANDERLINE C. NWOKORIE & ELIE O. NWOKORIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On October 12, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioners with respect to tax year 2019, nor had respondent made any other determination with respect to petitioners' tax year 2019, prior to petitioners' filing the petition. Respondent attached to the motion a copy of a notice of deficiency for tax year 2019 that was issued to petitioners on May 5, 2022. On April 11, 2022, petitioners filed a petition to commence a new case at Docket No. 8566-22S seeking relief as to tax year 2019. On November 5, 2022, petitioners filed an Objection to respondent's motion to dismiss.

Because the notice of deficiency for petitioners' 2019 tax year was issued after the petition in this case was filed, the Court does not have jurisdiction over petitioners' 2019 tax year under the petition as filed. I.R.C. section 6213(a).

The foregoing considered, it is

ORDERED that respondent's motion to dismiss for lack of jurisdiction is granted, and this case is dismissed for lack of jurisdiction.


Summaries of

Nwokorie v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 8566-22 (U.S.T.C. Nov. 30, 2022)
Case details for

Nwokorie v. Comm'r of Internal Revenue

Case Details

Full title:ANDERLINE C. NWOKORIE & ELIE O. NWOKORIE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 8566-22 (U.S.T.C. Nov. 30, 2022)