Opinion
28410-21
10-25-2022
JOSEPH R. DAUGHERTY & SARAH L. DAUGHERTY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 6, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Sarah L. Daugherty, 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 Sarah L. Daugherty with respect to taxable year 2015, nor had respondent made any other determination with respect to Sarah L. Daugherty's tax year 2015 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 Sarah L. Daugherty is granted. This case is dismissed for lack of jurisdiction as to Sarah L. Daugherty, and references in the petition to Sarah L. Daugherty are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Joseph R. Daugherty, Petitioner v. Commissioner of Internal Revenue, Respondent".