Opinion
12649-21S
11-28-2022
ROBERT W. ZIATS & LINDA E. LOOS ZIATS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On June 28, 2021, petitioner Robert W. Ziats electronically filed the petition to commence this case, indicating therein that petitioners seek review of a notice of deficiency issued for their 2017 tax year. No notice of deficiency is attached to the petition. In addition, the petition as to Linda E. Loos Ziats is not properly executed because it does not bear an original or acceptable imaged or digitized signature of Linda E. Loos Ziats, as required by the Tax Court Rules of Practice and Procedure. By Orders served May 31, 2022, and October 5, 2022, the Court directed petitioner Linda E. Loos Ziats to file ratification of petition. No ratification of petition has been received by the Court.
On October 18, 2022, respondent filed a Motion to Dismiss as to Petitioner Robert W. Ziats on the grounds that no notice of deficiency or notice of determination for tax year 2017 was issued to Robert W. Ziats that would permit him to invoke the jurisdiction of this Court. Although the Court provided petitioners an opportunity to file an objection to respondent's motion, no response has been received.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss as to Petitioner Robert W. Ziats is granted in that so much of this case relating to petitioner Robert W. Ziats is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that, because petitioner Linda E. Loos Ziats has failed to file a ratification of petition, as directed by the Court, so much of this case relating to Linda E. Loos Ziats is dismissed for lack of jurisdiction. The Court, on its own motion, will consider reinstating so much of this case relating to Linda E. Loos Ziats if, as previously directed, she files a ratification of petition within 30 days from the date of service of this Order.