Opinion
2405-23
06-05-2023
EDWARD ARNEL REYNOLDS & JIANCAI ZHU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 1, 2023, petitioners filed the petition to commence this case, indicating therein that they seek review of a notice of deficiency for their 2017, 2018, and 2019 tax years. However, only a notice of deficiency for petitioners' 2019 tax year is attached to the petition. On June 1, 2023, the parties filed a proposed stipulated decision for the Court's consideration in which only petitioners' 2019 tax year is referenced. It appears, therefore, that this Court lacks jurisdiction as to petitioners' 2017 and 2018 tax years as petitioners have not produced or otherwise demonstrated that respondent issued any notice of deficiency, or made any other determination, sufficient to confer jurisdiction on this Court as to their 2017 and 2018 tax years. In addition, a review of the proposed stipulated decision discloses that the docket number appearing therein is incorrect in that it includes an "S". In their petition, however, petitioners made no small tax case election.
Accordingly, upon due consideration, it is
ORDERED that, on or before June 23, 2023, respondent shall file an appropriate jurisdictional motion with respect to petitioners' 2017 and 2018 tax years. It is further
ORDERED that the above-described proposed stipulated decision is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before June 23, 2023, the parties shall file a revised proposed stipulated decision for the Court's consideration.