Raghunathan Sarma & Gaile Sarma v. Commissioner

T.C. Memo. 2018-201

UNITED STATES TAX COURT RAGHUNATHAN SARMA AND GAILE SARMA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26318-16. Filed December 12, 2018. Charles E. Hodges II, Antoinette G. Ellison, and Aditya Shrivastava, for petitioners. Leslie J. Spiegel and Craig Connell, for respondent. MEMORANDUM OPINION GOEKE, Judge: This case is before us on the parties’ cross-motions to dismiss for lack of jurisdiction following respondent’s issuance of an affected item -2- [*2] notice of deficiency. The parties submitted a declaration of witnesses with attached exhibits.1…