Opinion
10604-20S
09-17-2021
Siva Nathan & Anuradha Nathan, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Diana L. Leyden Special Trial Judge.
This case is calendared for trial at the September 27, 2021, Atlanta, Georgia, Trial Session of the Court. On August 30, 2021, the parties electronically filed a Proposed Stipulated Decision (Doc. 7). That same day the parties electronically filed a Settlement Stipulation (Doc. 8).
On September 1, 2021, the Court issued an Order to Show Cause directing the parties to show cause in writing, on or before September 14, 2021, why this case should not be dismissed for lack of jurisdiction as to petitioner Siva Nathan on the ground that no valid notice of deficiency had been issued to him with respect to 2016 that would confer jurisdiction on this Court.
On September 7, 2021, respondent filed a Response to Order to Show Cause parties by 9/14/21 shall show cause why this case should not be dismissed for lack of jurisdiction as to petitioner Siva Nathan on the ground that no valid notice of deficiency has been issued with respect to 2016. Petitioners did not file a response.
Upon due consideration and for cause, it is
ORDERED that the Proposed Stipulated Decision (Doc. 7), filed August 30, 2021, is hereby stricken from the Court's record. It is further
ORDERED that the Settlement Stipulation (Doc. 8), filed August 30, 2021, is hereby stricken from the Court's record. It is further
ORDERED that the Court's order to show cause, dated September 1, 2021, is hereby made absolute. It is further
ORDERED that on the Court's own motion this case is dismissed for lack of jurisdiction as to Siva Nathan. It is furth
ORDERED that the above caption of this case is changed to read: "Anuradha Nathan, Petitioner v. Commissioner of Internal Revenue, Respondent".
Petitioner is reminded that so much of this case as relates to the notice of deficiency for 2016 issued to her remains pending before the Court.
1