Opinion
13677-20
06-01-2021
Muhammad Wazeer a.k.a Shafi Afridi & Roomana Shafi Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On February 26, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to the Taxable Year 2018 and To Strike on the ground that the petition was premature as to taxable year 2018, in that the petition was filed before the notice of deficiency for 2018 was issued. Although the Court directed petitioners to file an Objection, if any, to respondent's motion to dismiss, petitioners failed to do so. However, it appears that on March 11, 2021, petitioners filed a petition to commence a new case at Docket No. 8866-21 seeking relief as to tax year 2018.
Because the notice of deficiency for petitioners' 2018 tax year was issued after the petition in this case was filed, the Court does not have jurisdiction over petitioners' 2018 tax year under the petition filed in this case. I.R.C. section 6213(a).
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to a notice of deficiency for tax year 2018 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of deficiency for tax year 2017 remains pending before the Court.
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