Opinion
12043-22
09-15-2023
JANA M. BAIRD & JEFFERY L. BAIRD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the October 2, 2023, Oklahoma City, Oklahoma, Trial Session of the Court.
On August 30, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Jeffery L. Baird (motion to dismiss) on the ground that no statutory notice of deficiency, as authorized by I.R.C. section 6212 and required by I.R.C. section 6213(a) to form the basis for a petition to this Court, has been sent to petitioner Jeffery L. Baird with respect to taxable year 2018, nor has respondent made any other determination with respect to petitioner Jeffery L. Baird's taxable year 2018, that would confer jurisdiction on this Court. Petitioners' views on the granting of this motion are unknown.
On September 14, 2023, the Court held a telephonic conference call with the parties. During that call petitioner Jana M. Baird informed the Court that petitioners do not object to the motion to dismiss. Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Jeffery L. Baird is granted, in that, petitioner Jeffery L. Baird is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Jana M. Baird, Petitioner v. Commissioner of Internal Revenue, Respondent".