Opinion
21540-22
01-16-2024
BILL D. KUYKENDALL & MARYSUE KUYKENDALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This case was originally calendared for trial at the Trial Session of the Court scheduled to commence on January 16, 2024, in Lubbock, Texas. By Order of the Court dated December 29, 2023, this case was continued, and jurisdiction was retained by this Division of the Court.
On January 2, 2024, the parties filed with the Court a Joint Motion to Dismiss for Lack of Jurisdiction as to Petitioner MarySue Kuykendall. The parties informed the Court that a notice of deficiency was issued to Petitioner Bill D. Kuykendall on June 27, 2022, as to taxable year 2018. As of the date of the parties' motion, no notice of deficiency authorized by I.R.C. § 6212, and required by I.R.C. § 6213(a) to form the basis for an appeal to this Court, has been issued to Petitioner MarySue Kuykendall for taxable year 2018.
Upon due consideration, and for cause, it is
ORDERED that the parties' Joint Motion to Dismiss for Lack of Jurisdiction as to Petitioner MarySue Kuykendall, filed with the Court on January 2, 2024, is granted and this case is dismissed for lack of jurisdiction as to Petitioner MarySue Kuykendall. It is further
ORDERED that the caption of this case shall be amended to read: "Bill D. Kuykendall, Petitioner v. Commissioner of Internal Revenue, Respondent".