Opinion
11111-23
10-24-2023
DARRELL ROLAND FISHER & VICKI LYNN FISHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 7, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Vicki Lynn Fisher, 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 Vicki Lynn Fisher with respect to taxable year 2020, nor had respondent made any other determination with respect to Vicki Lynn Fisher'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 Vicki Lynn Fisher is granted. This case is dismissed for lack of jurisdiction as to Vicki Lynn Fisher, and references in the petition to Vicki Lynn Fisher are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Darrell Roland Fisher, Petitioner v. Commissioner of Internal Revenue, Respondent".