Opinion
26799-16
04-06-2023
STEVEN M. RUBINSTEIN & PAMELA B. ROSA-RUBINSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
This case was continued from the Court's October 19, 2020, Miami, Florida remote trial session and jurisdiction as retained by the undersigned.
On March 20, 2023, the Commissioner filed an unopposed motion to dismiss for lack of jurisdiction and to strike as to the taxable year 2008. The Commissioner states in his motion that the taxable year 2008 should be dismissed upon the ground that no joint income tax return was filed by petitioners Steven M. Rubinstein and Pamela B. Rosa-Rubinstein for taxable year 2008 and that the statutory notice of deficiency attached to the petition in this case erroneously included the taxable year 2008. Upon due consideration, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction and to strike as to taxable year 2008 is granted, and this case is dismissed for lack of jurisdiction as to taxable year 2008. References to that year in the petition are deemed stricken. It is further
ORDERED that, on or before July 5, 2023, the parties shall file either a stipulated decision document or a joint status report as to the then-present status of this case.