Opinion
32284-21
01-10-2022
Jeffrey Allen Welch Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 12, 2021, petitioner filed the petition to commence this case. Therein, petitioner seeks redetermination of a deficiency determined in a notice of deficiency dated July 12, 2021. The petition lists the taxable year at issue as 2021; however, the allegations therein pertain to transaction occurring in 2019. No notice of deficiency has been attached to the petition.
On January 6, 2022, respondent filed a motion to dismiss for lack of jurisdiction. Therein, respondent states that, upon conducting a diligent search of his records, there is no evidence that a notice of deficiency has been issued for petitioner's 2021 taxable year. However, respondent further states that he has issued a notice of deficiency dated July 12, 2021, with respect to petitioner's Federal income tax for the 2019 taxable year. Respondent has attached to his motion a copy of that notice.
Based on the foregoing, it is clear to the Court that the petition in this case seeks to challenge the determinations set forth in the notice of deficiency dated July 12, 2021, issued for petitioner's 2019 taxable year.
Accordingly, and for cause, it is
ORDERED that respondent's above-referenced motion is recharacterized as a motion to dismiss for lack of jurisdiction and to strike as to the taxable year 2021. It is further
ORDERED that, on or before February 8, 2022, petitioner shall file an objection, if any, to respondent's motion to dismiss for lack of jurisdiction and to strike as to the taxable year 2021. Failure to comply with this Order may result in the granting of the motion to dismiss.
Petitioner is advised that, even if respondent's motion to dismiss is granted, petitioner's claims relating to the 2019 taxable year will nevertheless remain before the Court.