Opinion
11915-20S
08-06-2021
Raymond Mark Pfeiffer & Lynn Marie Pfeiffer Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
The petition filed to commence this case on September 28, 2020, seeks review of notices of deficiency and notices of determination concerning collection action purportedly issued to petitioners for the 2016 and 2018 taxable years.
On October 27, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the following grounds: (1) with respect to the 2016 taxable year, the notice of deficiency issued to petitioners has already been considered by this Court and resolved by stipulated decision entered March 29, 2019, and respondent has not made any other determination that would confer jurisdiction on this Court; and (2) with respect to the 2018 taxable year, no notice of deficiency or notice of determination has been issued to petitioners, and respondent has not made any other determination that would confer jurisdiction on this Court.
Although the Court directed petitioners to file an Objection, if any, to respondent's motion to dismiss, petitioners failed to do so. No notice of deficiency or notice of determination, or any other notice issued by the Internal Revenue Service that would confer jurisdiction upon this Court, was attached to the petition. Moreover, the Court's records indicate that, as respondent asserts, petitioners previously petitioned this Court with respect to their Federal income tax for 2016, and the case was resolved by stipulated decision entered March 29, 2019. That decision has since become final.
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.