Opinion
13900-23
10-16-2023
NICHOLAS JAN NIEROP & SAMANTHA WYNNA NIEROP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On October 11, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Samantha Wynna Nierop, 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 Samantha Wynna Nierop with respect to taxable years 2017 and 2018, nor had respondent made any other determination with respect to Samantha Wynna Nierop's tax years 2017 and 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners have no objection to the granting thereof. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Samantha Wynna Nierop is granted. This case is dismissed for lack of jurisdiction as to Samantha Wynna Nierop, and references in the petition to Samantha Wynna Nierop are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Nicholas Jan Nierop, Petitioner v. Commissioner of Internal Revenue, Respondent".