Opinion
15531-21
06-30-2022
MICHAEL DENNIS FISH & KRISTIN LEE FISH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge
On March 30, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction As to Petitioner Kristin Lee Fish (respondent's motion). By Order issued on May 26, 2022, the Court directed petitioners to file a written response to respondent's motion on or before June 24, 2022. To date, the Court has not received a response from petitioners.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
In respondent's motion, respondent represents that a notice of deficiency was issued only to petitioner Michael Dennis Fish for tax year 2015 and that respondent was unable to locate any record, information, or other evidence indicating that a notice of deficiency or other determination sufficient to confer jurisdiction was issued to Kristin Lee Fish for tax year 2015. Respondent further represents that he ascertained from petitioner Michael Dennis Fish that Kristen Lee Fish was not issued a notice of deficiency for tax year 2015. Respondent thus seeks to dismiss this case for lack of jurisdiction as to petitioner Kristin Lee Fish and to strike all references made to petitioner Kristin Lee Fish in the petition.
Because there is no indication in the record that respondent issued to petitioner Kristin Lee Fish any notice or determination sufficient to confer jurisdiction on this Court, we will grant respondent's motion. See § 6213(a); Rule 13(a).
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction As to Petitioner Kristin Lee Fish, filed March 30, 2022, is granted in so much of this case relating to petitioner Kristin Lee Fish is dismissed for lack of jurisdiction. It is further
ORDERED that all references in the petition to petitioner Kristin Lee Fish are deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Michael Dennis Fish, Petitioner v. Commissioner of Internal Revenue Service, Respondent".