Opinion
37940-21L
05-18-2022
SALLY D. SAMMONS & LLOYD F. SAMMONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On May 13, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Lloyd F. Sammons, on the ground that no notice of determination pursuant to section 6320 and/or 6330 of the Internal Revenue Code had been sent to petitioner Lloyd F. Sammons with respect to the taxable year 2015, nor had respondent made any other determination with respect to Lloyd F. Sammons's tax year 2015 that would confer jurisdiction on this Court, as of the date the petition was filed. Respondent indicates in the motion 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 Lloyd F. Sammons is granted. This case is dismissed for lack of jurisdiction as to Lloyd F. Sammons, and references in the petition to Lloyd F. Sammons are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Sally D. Sammons, Petitioner v. Commissioner of Internal Revenue, Respondent".