Opinion
7997-21S
02-24-2022
Justin Anthony New & Kristin New Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Eunkyong Choi Special Trial Judge.
This case was calendared for remote trial in Houston, Texas on March 14, 2022. On February 22, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Kristin New and to Change Caption on the ground that no statutory notice of deficiency, as authorized by I.R.C. section 6212 and required by I.R.C. section 6213(a) to form the basis for a petition to this Court, has been sent to petitioner Kristin New with respect to the taxable year 2017, nor has respondent made any other determination with respect to petitioner Kristin New's taxable year 2017 that would confer jurisdiction on this Court. Respondent's motion states that petitioners do not object to the granting of the motion. Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to petitioner Kristin New and to Change Caption is granted. It is further
ORDERED that the caption of this case is amended to read: "Justin Anthony New, Petitioner v. Commissioner of Internal Revenue, Respondent."