Opinion
22380-22
03-16-2023
JARED DIGGS & NATASHA DIGGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 13, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Jared Diggs, 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 Jared Diggs with respect to taxable year 2020, nor had respondent made any other determination with respect to Jared Diggs's tax year 2020 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that Jared Diggs had no objection to the granting thereof. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Jared Diggs is granted. This case is dismissed for lack of jurisdiction as to Jared Diggs, and references in the petition to Jared Diggs are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Natasha Miller a.k.a. Natasha Diggs, Petitioner v. Commissioner of Internal Revenue, Respondent".