Opinion
20449-19S
11-09-2021
Yetunde Teyibo & Ayokunle Agbeluyi Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Peter J. Panuthos Special Trial Judge
This case was set on the calendar for the remote Trial Session of the Court at New York, New York, on November 1, 2021. On October 7, 2021, the parties submitted a proposed stipulated decision. Following review of that document, the Court issued an Order on October 18, 2021, that required the parties to be prepared to present argument or appropriate motions at trial regarding the Court's jurisdiction as to the I.R.C. § 6676 erroneous claim penalty. On October 28, 2021, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction, moving that this case be dismissed insofar as it relates to the I.R.C. § 6676 penalty. When this case was called and recalled from the calendar on November 1, 2021, petitioner, Yetunde Teyibo, and counsel for respondent appeared and were heard.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack Jurisdiction is granted, in that this case is dismissed for lack of jurisdiction insofar as it relates to the I.R.C. § 6676 erroneous claim penalty.