Opinion
1110-21S
01-05-2022
Jason S. Bivins & Crystal D. Bivins Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 27, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Jason S. Bivens, 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 Jason S. Bivens with respect to taxable year 2017, nor had respondent made any other determination with respect to Jason S. Bivens's tax year 2017 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners have no objection to the granting thereof.
Accordingly, the premises considered, it is
ORDERED that respondent's motion filed December 27, 2021, shall be recharacterized as a Motion To Dismiss for Lack of Jurisdiction as to Jason S. Bivens. It is further
ORDERED that respondent's just-referenced Motion To Dismiss For Lack of Jurisdiction as to Jason S. Bivens is granted. This case is dismissed for lack of jurisdiction as to Jason S. Bivens, and references in the petition to Jason S. Bivens are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Crystal D. Bivens, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the Proposed Stipulated Decision, filed December 2, 2021, is hereby deemed stricken from the Court's record in this case.