Opinion
10724-24
09-06-2024
ZINAH J. DUPREE & DENVER A. DUPREE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 15, 2024, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to Denver A. Dupree, 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 Denver A. Dupree with respect to taxable year 2021, nor had respondent made any other determination with respect to Denver A. Dupree's tax year 2021 that would confer jurisdiction on this Court, as of the date the petition herein was filed. On September 4, 2024, petitioners filed a response to the Motion, indicating that they did not object.
Accordingly, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Denver A. Dupree is granted. This case is dismissed for lack of jurisdiction as to Denver A. Dupree, and references in the petition to Denver A. Dupree are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Zinah J. Dupree, Petitioner v. Commissioner of Internal Revenue, Respondent".