Opinion
9653-22
07-27-2022
JOSEPH D. POLLARD & MARIANNE E. POLLARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 18, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Marianne E. Pollard (albeit in duplicative copies), 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 Marianne E. Pollard with respect to taxable year 2018, nor had respondent made any other determination with respect to Marianne E. Pollard'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 the copy of the Motion To Dismiss For Lack of Jurisdiction as to Marianne E. Pollard at Docket Entry #6 shall be deemed stricken from the Court's record and shall not be viewable as part of this case. It is further
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Marianne E. Pollard at Docket Entry #7 is granted. This case is dismissed for lack of jurisdiction as to Marianne E. Pollard, and references in the petition to Marianne E. Pollard are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Joseph D. Pollard, Petitioner v. Commissioner of Internal Revenue, Respondent".