Opinion
5242-21S
01-13-2022
Guy M. Castanha & Leslie A. Castanha Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Eunkyong Choi Special Trial Judge.
On January 12, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Guy M. Castanha. The motion asks that this case be dismissed for lack of jurisdiction insofar as it relates to Guy M. Castanha upon the grounds that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court, has been sent to petitioner Guy M. Castanha with respect to taxable year 2017, nor has respondent made any other determination with respect to petitioner Guy M. Castanha's taxable year 2017 that would confer jurisdiction on this Court. The motion informs the Court that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Guy M. Castanha is granted, and this case is dismissed for lack of jurisdiction as to Guy M. Castanha. It is further
ORDERED that the caption of this case is amended to read: Leslie A. Castanha, Petitioner v. Commissioner of Internal Revenue, Respondent.