Opinion
18833-22S
04-10-2023
KEVIN DOUGLAS BOYHAN & KAREN GOFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 6, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Karen Goff, 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 Karen Goff with respect to taxable year 2021, nor had respondent made any other determination with respect to Karen Goff's tax year 2021 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, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Karen Goff is granted. This case is dismissed for lack of jurisdiction as to Karen Goff, and references in the petition to Karen Goff are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Kevin Douglas Boyhan, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed March 28, 2023, are hereby deemed stricken from the Court's record in this case.