Opinion
5087-24
06-21-2024
MICHAEL A. DIAKIW & MARIANNE T. DIAKIW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 7, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Marianne T. Diakiw, 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 Marianne T. Diakiw with respect to taxable year 18, nor had respondent made any other determination with respect to Marianne T. Diakiw'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 Marianne T. Diakiw is granted. This case is dismissed for lack of jurisdiction as to Marianne T. Diakiw, and references in the petition to Marianne T. Diakiw are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Michael A. Diakiw, Petitioner v. Commissioner of Internal Revenue, Respondent".