Opinion
19183-23
05-15-2024
SHONA S. PENDSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 12, 2024, respondent filed in the above-docketed matter a Motion to Dismiss for Lack of Jurisdiction, on the ground that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner, nor had respondent made any other determination that would confer jurisdiction on the Court, as of the date the petition herein was filed. The motion noted, inter alia, that on account of blank portions of the original petition, "no corresponding taxable years [had] been identified" by petitioner as the particular year or years in issue, nor had any specific determination or notice from respondent been identified as the basis for the petition.
Subsequently, on May 14, 2024, petitioner filed an opposition to the motion to dismiss. Included therewith was a section entitled "Amendment to Petition", clarifying that 2019 was the taxable year as to which the petition herein sought relief.
Accordingly, upon due consideration, it is
ORDERED that, on or before June 5, 2024, respondent shall file a supplement to the motion to dismiss and shall address with specificity therein whether respondent has made any determination as to 2019 that could permit petitioner to invoke the Court's jurisdiction in this case.