Opinion
4724-23S
08-22-2023
TOBY A. AGEE & DESIREE N. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 26, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Desiree N. Moore and To Strike, on the ground that no statutory 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 petitioner Desiree N. Moore with respect to taxable year 2021, nor had respondent made any other determination with respect to Desiree N. Moore's tax year 2021 that would confer jurisdiction on this Court, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Desiree N. Moore and To Strike is granted. This case is dismissed for lack of jurisdiction as to Desiree N. Moore, and references in the petition to Desiree N. Moore are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Toby A. Agee, Petitioner v. Commissioner of Internal Revenue, Respondent".