Opinion
22941-22
03-20-2023
ORLIN L. CHAPAS-MEDRANO & ISIS D. GARCIA MEDINA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 21, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Isis D. Garcia Medina, 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 Isis D. Garcia Medina with respect to taxable year 2018, nor had respondent made any other determination with respect to Isis D. Garcia Medina'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 Isis D. Garcia Medina is granted. This case is dismissed for lack of jurisdiction as to Isis D. Garcia Medina, and references in the petition to Isis D. Garcia Medina are deemed stricken. It is further
ORDERED that the caption of this case is amended to read" Y, Petitioner v. Commissioner of Internal Revenue, Respondent".