Opinion
33202-21
03-28-2023
RICHARD TODD CURRY & MICHELLE CURRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge.
On March 20, 2023, docket entry 14, petitioners filed with the Court a Motion for Leave to File First Amendment to Petition.
On March 23, 2023, the Court held a telephonic conference with the parties to discuss this case; more specifically petitioners' Motion for Leave to File First Amendment to Petition and that petitioners' Motion was incorrectly titled, and the parties agreed to file an appropriate Motion. The Court will deny as moot petitioners' Motion at docket entry 14.
On March 27, 2023, docket entry 17, the parties filed with the Court a Joint Motion to Dismiss for Lack of Jurisdiction as to petitioner Michelle Curry and to Change Caption. The Motion requests the Court Dismiss for Lack of Jurisdiction as to Michelle Curry and to Change Caption on the ground that no Notice of Deficiency was issued to petitioner Michelle Curry for tax year 2018 that would permit her to invoke this Court's jurisdiction. Petitioners timely filed a Petition with the Court on December 8, 2021, mistakenly including Michelle Curry as a Petitioner despite the fact that no Notice of Deficiency was issued to her. Accordingly, the Court does not have jurisdiction over Michelle Curry. The Court will grant the parties' Motion at docket entry 17.
After due consideration, and for cause, it is
ORDERED that petitioners' Motion for Leave to File First Amendment to Petition, filed March 20, 2023, docket entry 14, is denied as moot. It is further
ORDERD that the parties' Joint Motion to Dismiss for Lack of Jurisdiction as to petitioner Michelle Curry and to Change Caption, filed March 27, 2023, docket entry 17, is granted, and so much of this case as relates to Michelle Curry is dismissed for lack of jurisdiction upon the ground that no Statutory Notice of Deficiency has been sent to her for the year here in dispute. It is further
ORDERED that the caption in this case is amended to read, "Richard Todd Curry, Petitioner v. Commissioner of Internal Revenue, Respondent."