Opinion
12620-22S
08-04-2022
MICHAEL G. CONNOR & MARIA G. CONNOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 27, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Maria G. Connor and To Strike as to Petitioner Maria G. Connor, 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 Maria G. Connor with respect to taxable year 2018, nor had respondent made any other determination with respect to Maria G. Connor's tax year 2018 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 Petitioner Maria G. Connor and To Strike as to Petitioner Maria G. Connor is granted. This case is dismissed for lack of jurisdiction as to Maria G. Connor, and references in the petition to Maria G. Connor are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Michael G. Connor, Petitioner v. Commissioner of Internal Revenue, Respondent".