Opinion
4699-21
03-01-2022
Mordechy Donat & Mashie Donat Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda, Judge.
This case is currently calendared on the Court's New York, New York, trial session, scheduled to begin April 25, 2022. On February 24, 2022, the Commissioner filed an unopposed motion to dismiss for lack of jurisdiction as to Mashie Donat on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by 6213(a) if the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Mashie Donat with respect to taxable year 2017, nor has there been any other determination with respect to petitioner Mashie Donat tax year 2017 that would confer jurisdiction on this Court, as of the date the petition herein was filed. Upon due consideration, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction as to petitioner Mashie Donat is granted, and Ms. Donat is dismissed for lack of jurisdiction and all references in the petition to Mashie Donat are deemed stricken. It is further
ORDREED that the caption of this case is amended to read: "Mordechy Donat, Petitioner v. Commissioner of Internal Revenue, Respondent."