Opinion
2680-22
11-01-2022
SANDRA ELIZABETH BRUMMITT & BRIAN TIMOTHY BRUMMITT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 26, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Brian Brummitt 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 Brian Brummitt with respect to taxable year 2017, nor had respondent made any other determination with respect to Brian Brummitt'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, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Brian Brummitt and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to Brian Brummitt, and references in the petition to Brian Brummitt are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Sandra Elizabeth Brummitt, Petitioner v. Commissioner of Internal Revenue, Respondent".