Opinion
27865-21
04-28-2022
WAYNE RAMIREZ, JR. & LAYLA RAMIREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On August 13, 2021, petitioners filed the petition to commence this case. Attached to that petition is a notice of deficiency, dated May 3, 2021, issued to petitioners for their 2018 tax year. On December 9, 2021, with respect to the notice of deficiency for petitioners' 2018 tax year, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code.
After respondent's motion was filed, on December 13, 2021, petitioners filed a first amended petition, in which they indicate they additionally seek review with respect to a notice of deficiency for their 2019 tax year. No notice of deficiency issued to petitioners for their 2019 tax year is attached to the first amended petition. Thereafter, on March 21, 2022, petitioners filed an objection to motion to dismiss for lack of jurisdiction, as well as five documents improperly titled memorandum in support of objection to motion to dismiss for lack of jurisdiction (Docket Index Nos. 12, 13, 14, 15, and 16).
Upon due consideration of the foregoing, it is
ORDERED that petitioners' above-referenced documents titled memorandum in support of objection to motion to dismiss for lack of jurisdiction, at Docket Nos. 12, 13, 14, 15, and 16, are each recharacterized as an exhibit to objection to motion to dismiss for lack of jurisdiction. It is further
ORDERED that, on or before May 20, 2022, respondent shall file a supplement to his motion to dismiss for lack of jurisdiction and therein set forth and fully discuss his position with respect to petitioners' claims regarding a notice of deficiency for their 2019 tax year.