Opinion
5889-20S
08-30-2021
Troy G. Griffin & Jeanine M. Griffin Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Alina I. Marshall Judge
This case was calendared for a remote trial at the session of the Court scheduled to commence on May 3, 2021, for cases in which Chicago, Illinois, was the place of trial.
On April 8, 2021, the parties filed a proposed stipulated decision. Upon further review of the parties' proposed stipulated decision and of the record in this case, the Court concluded that the record failed to contain a copy of any Notice of Deficiency issued to petitioner Jeanine M. Griffin. On April 9, 2021, the Court issued an order directing respondent to file either a response to the Court's order or any appropriate jurisdictional motion as to petitioner Jeanine M. Griffin. On April 12, 2021, respondent filed a response to the Court's April 9, 2021 order. On the same day, respondent filed a motion to dismiss for lack of jurisdiction as to petitioner Jeanine M. Griffin and change caption. In that motion, respondent asserts that this Court lacks jurisdiction on the grounds that no notice of deficiency has been issued to petitioner Jeanine M. Griffin sufficient to confer jurisdiction upon this Court for the taxable year 2016. Additionally, respondent indicates that petitioners' views as to the granting of respondent's motion to dismiss are unknown. On April 20, 2021, the Court directed petitioners to file on or before April 30, 2021, a response to respondent's motion to dismiss for lack of jurisdiction as to petitioner Jeanine M. Griffin and change caption and the undersigned retained jurisdiction. Petitioners did not file a response.
Accordingly, it is
ORDERED that the parties' proposed stipulated decision filed April 8, 2021, at Docket Index No. 11, is hereby stricken from the record. It is further
ORDERED that respondent's motion to dismiss for lack of jurisdiction as to petitioner Jeanine M. Griffin and change caption filed April 12, 2021, is granted and this case is dismissed for lack of jurisdiction in so far as it relates to petitioner Jeanine M. Griffin. It is further
ORDERED that the caption in this case is amended to read "Troy G. Griffin, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before September 27, 2021, the parties shall file a signed proposed stipulated decision reflecting the amended caption in this case or a joint status report reflecting the then-present status of this case.