Opinion
9523-22S
07-22-2022
JOHN DAVID HANNON & ROMIE HANNON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 8, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Romie Hannon, 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 Romie Hannon with respect to taxable year 2019, nor had respondent made any other determination with respect to Romie Hannon's tax year 2019 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 Romie Hannon is granted. This case is dismissed for lack of jurisdiction as to Romie Hannon, and references in the petition to Romie Hannon are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "John David Hannon, Petitioner v. Commissioner of Internal Revenue, Respondent".