Opinion
5554-22
09-15-2022
HARL A. VAN DEURSEN & S. SLOANE SIMMONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order to Show Cause served August 9, 2022, the Court directed the parties to show cause in writing, on or before September 8, 2022, why so much of this case relating to the 2017 and 2019 taxable years should not be dismissed for lack of jurisdiction. On September 7, 2022, respondent filed a Notice of No Objection. To date, petitioners have failed to file a response.
Upon due consideration and for cause, it is ORDERED that the Court's Order to Show Cause is hereby made absolute. It is further
ORDERED that this case is dismissed for lack of jurisdiction as to the 2017 and 2019 taxable years, and so much of this case relating to the 2017 and 2019 taxable years is deemed stricken from the Court's record in this case.
Petitioners are advised that their claims with respect to the 2018 taxable year remain pending before the Court in this case.