Opinion
27386-21S
01-18-2022
David Walters & Leslie Walters Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On December 15, 2021, 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. In the motion, respondent states that a notice of deficiency for tax year 2019 was issued to petitioners on October 4, 2021. On January 10, 2022, petitioners filed an Objection to respondent's motion to dismiss.
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.