Opinion
11373-22S
06-21-2023
BRUCE L. CASKIE & NANCY L. TURNER CASKIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 22, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Nancy L. Turner Caskie, 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 Nancy L. Turner Caskie with respect to taxable year 2018, nor had respondent made any other determination with respect to Nancy L. Turner Caskie's tax year 2018 that would confer jurisdiction on this 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 Nancy L. Turner Caskie is granted. This case is dismissed for lack of jurisdiction as to Nancy L. Turner Caskie, and references in the petition to Nancy L. Turner Caskie are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Bruce L. Caskie, Petitioner v. Commissioner of Internal Revenue, Respondent". A pending motion to dismiss the remaining case as to Bruce L. Caskie will be dealt with by separate Order.