Opinion
30332-21
08-29-2023
JONATHAN CASTILLO & ARELI J. CASTILLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 3, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, seeking to dismiss tax years 2017 and 2018 on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code for the notices of deficiency issued to petitioners as to tax year 2017 and 2018. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners failed to do so.
The record establishes that the petition was not timely filed as to tax year 2017. See I.R.C. sections 6213(a) and 7502; Pugsley v. Commissioner, 749 F.2d 691, 692 (11th Cir. 1985); see also Allen v. Commissioner, 2022 WL 17825934 (11th Cir. 2022); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126 (2022).
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to notices of deficiency for tax years 2017 and 2018 is dismissed for lack of jurisdiction. Petitioners are reminded that so much of this case as relates a notice of deficiency for tax year 2019 remains pending before the Court.