Opinion
1920-22
04-08-2022
HARJIT KAUR GAREWAL & MARK GAREWAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 1, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Mark Garewal 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 Mark Garewal with respect to taxable year 2017, nor had respondent made any other determination with respect to Mark Garewal's tax year 2017 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners have no objection to the granting thereof. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Petitioner Mark Garewal and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to Mark Garewal, and references in the petition to Mark Garewal are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Harjit Kaur Garewal, Petitioner v. Commissioner of Internal Revenue, Respondent".