Opinion
13223-22
10-06-2022
REBECCA L. MILES & ALLEN C. MILES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 22, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Allen C. Miles, 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 Allen C. Miles with respect to taxable year 2018, nor had respondent made any other determination with respect to Allen C. Miles'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 Petitioner Allen C. Miles is granted. This case is dismissed for lack of jurisdiction as to Allen C. Miles, and references in the petition to Allen C. Miles are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Rebecca L. Miles, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the time within which petitioner Rebecca L. Miles shall file a Ratification of Petition, bearing her original signature (preferably in blue ink) and ratifying the petition previously filed is hereby extended to November 4, 2022. If no such Ratification of Petition is received by that date, the Court may dismiss the remaining case as to Rebecca L. Miles case for lack of jurisdiction. Petitioner should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.