Opinion
769-23
05-18-2023
FRANK E. STROUPE, SR. & RENITA T. STROUPE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 30, 2023, petitioners filed the petition to commence this case, indicating on the petition form that they seek review of a notice of deficiency issued for their 2022 tax year. However, petitioners attached to the petition a notice of deficiency issued for their 2020 tax year.
On March 13, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2022 and To Strike on the grounds that petitioners were not issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioners' 2022 tax year.
Although the Court provided petitioners the opportunity to file an objection, if any, to respondent's motion, petitioners have not done so. As petitioners have not produced any notice of deficiency or demonstrated that respondent made any other determination that would permit them to invoke the jurisdiction of this Court as to their 2022 tax year, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to tax year 2022.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2022 and To Strike is granted in that so much of this case relating to tax year 2022 is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. Petitioners are advised that their claims regarding the notice of deficiency issued for their 2020 tax year remain pending before the Court.