Opinion
29283-21S
04-26-2022
MARK PALANCHIAN & CHERYL B. PALANCHIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On February 11, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Cheryl B. Palanchian, 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 Cheryl B. Palanchian with respect to taxable year 2018, nor had respondent made any other determination with respect to Cheryl B. Palanchian's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners have no objection to the granting thereof. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Cheryl B. Palanchian is granted. This case is dismissed for lack of jurisdiction as to Cheryl B. Palanchian, and references in the amended petition to Cheryl B. Palanchian are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Mark Palanchian, Petitioner v. Commissioner of Internal Revenue, Respondent".