Opinion
10869-23
10-24-2023
KRISTIN STANLEY & KRISTOPHER JANIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 11, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Kristopher Janis and To Strike All References to Kristopher Janis in the Petition, 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 Kristopher Janis with respect to taxable year 2021, nor had respondent made any other determination with respect to Kristopher Janis's tax year 2021 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 Petitioner Kristopher Janis and To Strike All References to Kristopher Janis in the Petition is granted. This case is dismissed for lack of jurisdiction as to Kristopher Janis, and references in the petition to Kristopher Janis are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Kristen Stanley, Petitioner v. Commissioner of Internal Revenue, Respondent".