Opinion
14851-22S
03-08-2023
PAUL ANTHONY HEWITT, JR. & LAURA ANNE HEWITT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 26, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Paul Anthony Hewitt, Jr., 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 Paul Anthony Hewitt, Jr., with respect to taxable year 2018, nor had respondent made any other determination with respect to Paul Anthony Hewitt, Jr.'s tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Paul Anthony Hewitt, Jr., is granted. This case is dismissed for lack of jurisdiction as to Paul Anthony Hewitt, Jr., and references in the petition to Paul Anthony Hewitt, Jr., are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Laura Anne Hewitt, Petitioner v. Commissioner of Internal Revenue, Respondent".