Opinion
16788-22S
02-14-2024
JULIO ALBERTO BLANCO, PETITIONER & YESENIA BATISTA, INTERVENOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
Having considered the Commissioner's Motion to Dismiss for Lack of Jurisdiction as to Yesenia Batista and to Change Caption, filed February 12, 2024, Mr. Blanco and Ms. Batista consenting to the Court granting the Commissioner's Motion, and for cause, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction as to Yesenia Batista and to Change Caption, filed February 12, 2024, is granted, and this case is dismissed as to Yesenia Batista for lack of jurisdiction on the ground that the notice of deficiency is invalid as it was not mailed to Yesenia Batista at her last known address as required by I.R.C. § 6212. It is further
ORDERED that the caption of this case is amended to read: "Julio Alberto Blanco, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before April 5, 2024, the parties shall file a proposed stipulated decision or status report (preferably a joint report) to inform the Court of the then-present status of this case.