Opinion
15831-22
03-09-2023
BRIAN PHILLIP AUBOL & SILVIA ESPERANZA AUBOL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 1, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Silvia Esperanza Aubol and To Change Caption, 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 Silvia Esperanza Aubol with respect to taxable year 2019, nor had respondent made any other determination with respect to Silvia Esperanza Aubol's tax year 2019 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 Silvia Esperanza Aubol and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to Silvia Esperanza Aubol, and references in the petition to Silvia Esperanza Aubol are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Brian Phillip Aubol, Petitioner v. Commissioner of Internal Revenue, Respondent".