Opinion
7567-23
01-17-2024
MARK S. BONHAGE & MARY S. BONHAGE, 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 1) Petitioner Mary S. Bonhage, 2) the Taxable Years 2012 and 2013, and 3) the alleged Notice of Determination Concerning Collection Action, on the grounds that no relevant notices of deficiency or determination had been sent to Mary S. Bonhage or for tax years 2013 and 2014, nor had any notice of determination been sent for years 2014 and 2017, that would confer jurisdiction on the 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 1) Petitioner Mary S. Bonhage, 2) the Taxable Years 2012 and 2013, and 3) the alleged Notice of Determination Concerning Collection Action is granted. This case is dismissed for lack of jurisdiction as to 1) Petitioner Mary S. Bonhage, 2) the Taxable Years 2012 and 2013, and 3) the alleged Notice of Determination Concerning Collection Action, and references in the petition to Mary S. Bonhage, 2012 and 2013, and a notice of determination concerning collection action are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Mark S. Bonhage, Petitioner v. Commissioner of Internal Revenue, Respondent".