Opinion
25812-22S
07-10-2023
BRIDGET MARY SMITH & TODD JOSEPH SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On January 27, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioners with respect to tax year 2019, nor had respondent made any other determination with respect to petitioners' tax year 2019, prior to petitioners' filing the petition. Respondent attached to the motion a copy of a notice of deficiency for tax year 2019 that was issued to petitioners on December 6, 2022. On January 20, 2023, petitioners filed a petition to commence a new case at Docket No. 10940-23S seeking relief as to tax year 2019. Although the Court directed petitioners to file an Objection, if any, to respondent's motion to dismiss, petitioners failed to do so.
Because the notice of deficiency for petitioners' 2019 tax year was issued after the petition in this case was filed, the Court does not have jurisdiction over petitioners' 2019 tax year under the petition as filed. I.R.C. section 6213(a).
The foregoing considered, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction is granted and this case is dismissed for lack of jurisdiction.