Opinion
24155-22S
01-06-2023
PATRICIA ANNE RICKER & DANIEL RICKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 15, 2022, petitioners filed the petition to commence this case, indicating therein that they seek review of a notice of deficiency issued to them for their 2017 tax year. On January 5, 2023, respondent filed an Answer to the petition, asserting therein that this case is based on a notice of determination concerning collection action, dated October 18, 2022, issued for petitioners' 2017 tax year, rather than a notice of deficiency. A copy of the notice of determination concerning collection action in question is attached to the Answer. On January 5, 2023, respondent also filed a Motion to Dismiss for Lack of Jurisdiction as to Notice of Deficiency and To Strike, asserting that so much of this case relating to a notice of deficiency should be dismissed for lack of jurisdiction on the grounds that no notice of deficiency for tax year 2017 sufficient to confer jurisdiction on this Court was issued to petitioners.
Upon due consideration of the foregoing, it is
ORDERED that, on the Court's own motion, the caption of this case is amended by adding the letter "L" to the docket number and the Clerk of the Court shall process this case to trial or other disposition according to the Lien and Levy Action Procedures provided by Rules 330 et seq., Tax Court Rules of Practice and Procedure. It is further
ORDERED that, on or before January 31, 2023, petitioners shall file an Objection, if any, to respondent's above-referenced motion. Failure to file an objection may result in the granting of respondent's motion and dismissal for lack of jurisdiction of so much of this case relating to a notice of deficiency. Petitioners are advised that respondent's motion does not seek dismissal of so much of this case relating to the notice of determination concerning collection action issued to petitioners for their 2017 tax year.