Opinion
2742-22
12-13-2023
JAMES B. BAXTER & TERRI A. MACKENZIE Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 29, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Terri A. MacKenzie 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 Terri A. MacKenzie with respect to taxable years 2017 and 2018, nor had respondent made any other determination with respect to Terri A. MacKenzie's tax years 2017 and 2018 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 Terri A. MacKenzie and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to Terri A. MacKenzie, and references in the petition to Terri A. MacKenzie are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "James B. Baxter, Petitioner v. Commissioner of Internal Revenue, Respondent".