Opinion
13642-22SL
08-07-2023
KIMBERLY A. FURLONG & SCOTT FURLONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
PATRICK J. URDA JUDGE
On August 4, 2023, the Commissioner filed a motion to dismiss for lack of jurisdiction as to Scott Furlong and to change caption, 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 Scott Furlong, with respect to taxable year 2019, nor had the Commissioner made any other determination with respect to Mr. Furlong's tax year 2019 that would confer jurisdiction on this Court, as of the date the petition herein was filed. The Commissioner indicates that petitioners do not object to the granting of this motion.
Upon due consideration, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction as to Scott Furlong and to change caption is granted in that, this case is dismissed for lack of jurisdiction as to Scott Furlong. References in the petition to Scott Furlong are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Kimberly A. Furlong, Petitioner v. Commissioner of Internal Revenue, Respondent."