Opinion
11910-22
09-01-2022
JAMES T. TWARDOS & KAREN K. TWARDOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On July 15, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioners with respect to taxable year 2018, nor had respondent made any other determination with respect to petitioners' tax year 2018 that would confer jurisdiction on the Court, as of the date the petition herein was filed.
Subsequently, on August 24, 2022, petitioners filed a response to respondent's motion, confirming that no notice of deficiency had been issued to petitioners for 2018 and concurring that the case should be dismissed. Accordingly, the Court on the present record lacks jurisdiction in this case to review any action (or inaction) by respondent in regard to petitioners' taxes or to direct that respondent take an action with respect to the 2018 taxes.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.