Opinion
12765-22
04-18-2023
BASSIM A. FAOUZI & CHERYL L. BRANCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
CARY DOUGLAS PUGH JUDGE
This case is currently set for trial at the Court's May 8, 2023, Dallas, Texas trial session. On April 11, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Cheryl L. Branch on the ground 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 Cheryl L. Branch with respect to taxable year 2017, nor has respondent made any other determination with respect to petitioner Cheryl L. Branch's taxable year 2017 that would confer jurisdiction on this Court." Petitioners do not object. Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Cheryl L. Branch, filed April 11, 2023, is granted, and this case is dismiss for lack of jurisdiction as to Ms. Branch. It is further
ORDERED that the caption of this case is changed to read:
"Bassim A. Faouzi, Petitioner v.
Commissioner of Internal Revenue, Respondent".