Opinion
8767-23S
12-08-2023
CHARLELLE MOORE & BUFORD MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On September 25, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Buford Moore, 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 Buford Moore with respect to taxable year 2020, nor had respondent made any other determination with respect to Buford Moore's tax year 2020 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 Buford Moore is granted. This case is dismissed for lack of jurisdiction as to Buford Moore and references in the petition to Buford Moore are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Charlelle Moore f.k.a. Charlelle D. Shonk, Petitioner v. Commissioner of Internal Revenue, Respondent".