Opinion
9090-21S
06-21-2022
SCOTT EVAN REISER & BETH ANN REISER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge.
On June 15, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction as to the Taxable year 2018. In his motion, respondent indicates that this case should be dismissed for lack of jurisdiction as to the taxable year 2018, upon the ground that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court has been sent to petitioners with respect to the taxable year 2018, nor has respondent made any other determination with respect to petitioners' taxable year 2018 that would confer jurisdiction on this Court. Upon review of the record in this case and due consideration it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted. It is further
ORDERED that taxable year 2018 is dismissed for lack of jurisdiction and any reference to taxable year 2018 in the petitioners' petition is hereby stricken from the record, as only taxable year 2017 was at issue in the Notice of Deficiency and there is no Notice of Deficiency in the record issued to petitioner for the 2018 taxable year on which to confer jurisdiction on this Court.