Opinion
2863-22S
10-25-2022
RICHARD WILLIAM PALMER & DARLENE MAE PALMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 14, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Darlene Mae Palmer, 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 Darlene Mae Palmer with respect to taxable year 2016, nor had respondent made any other determination with respect to Darlene Mae Palmer's tax year 2016 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 Darlene Mae Palmer is granted. This case is dismissed for lack of jurisdiction as to Darlene Mae Palmer, and references in the petition to Darlene Mae Palmer are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Richard William Palmer, Petitioner v. Commissioner of Internal Revenue, Respondent".