Opinion
12512-21
05-19-2022
SHERRI H. STONEY & JAMES DANIEL STONEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's Atlanta, Georgia, trial session, scheduled to begin September 12, 2022.
On May 17, 2022, the Commissioner filed an unopposed motion to dismiss for lack of jurisdiction as to James Daniel Stoney. The Commissioner explained that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (26. U.S.C.) to form the basis for a petition to this Court, has been sent to petitioner James Daniel Stoney with respect to taxable year 2017. The Commissioner further asserted that he had made no other determination with respect to James Daniel Stoney's tax year 2017 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, the Commissioner indicated that petitioners do not object to the requested relief. After due consideration, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction as to James Daniel Stoney is granted, and this case as it pertains to James Daniel Stoney is dismissed for lack of jurisdiction and references in the petition to James Daniel Stoney are deemed stricken. It is further
ORDERED that the caption in this case is amended to read, "Sherri H. Stoney, Petitioner v. Commissioner of Internal Revenue, Respondent."