Opinion
12973-23
02-05-2024
DANIEL FUGERE & KYLA FUGERE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh, Judge
This case is currently set for trial at the Court's May 6, 2024, New Orleans, Louisiana trial session. On February 2, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Kyla Fugere. Respondent advised that petitioners do not object. Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Kyla Fugere, filed February 2, 2024, is granted and this case is dismissed for lack of jurisdiction insofar as it relates to Kyla Fugere, on the ground that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court, has been sent to Ms. Fugere. It is further
ORDERED that the caption of this case is changed to read:
"Daniel Fugere, Petitioner v. Commissioner of Internal Revenue, Respondent"