Opinion
35922-21
03-13-2023
ALAN E. WARRICK, II & JATIA L. WARRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 3, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to the taxable year 2021, on the ground 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 2021, nor had respondent made any other determination with respect to petitioners' tax year 2021 that would confer jurisdiction on the Court, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that this case is dismissed for lack of jurisdiction as to taxable year 2021. References to that year in the petition are deemed stricken. The case remains before the Court as to the taxable year 2019, insofar as a notice of deficiency for that year was incorporated with the original petition and has not otherwise been addressed by respondent.