Opinion
9833-24
11-07-2024
JIAN WU & XIAOJING GUAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On November 6, 2024, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction seeking dismissal of this case in part as to taxable year 2024, 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 2024, nor had respondent made any other determination with respect to petitioner's tax year 2024 that would confer jurisdiction on the Court, as of the date the petition herein was filed.
The following day, on November 7, 2024, petitioners filed a Second Amended Petition clarifying that the year in issue is taxable year 2021 and that they intended to challenge the notice of deficiency for 2021 dated March 18, 2024. Accordingly, it is clear that petitioners are in agreement with respondent that the year before the Court is 2021, not 2024.
Upon due consideration, it is
ORDERED that respondent's motion filed November 6, 2024, shall be recharacterized as a Motion To Dismiss for Lack of Jurisdiction as to the Taxable Year 2024 and To Strike. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to the Taxable Year 2024 and To Strike is granted, and this case is dismissed for lack of jurisdiction as to taxable year 2024. References to that year in the Petition and First Amended Petition are deemed stricken. The case remains before the Court and continues as to taxable year 2021.