Opinion
26703-22S
08-24-2023
GARY GILMORE & SUZANNE GILMORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge.
This case is calendared for trial during the Court's Indianapolis, Indiana trial session beginning September 18, 2023. On August 21, 2023, respondent filed (1) a Proposed Stipulated Decision and (2) a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Gary Gilmore and to Change Caption, on the ground that no statutory notice of deficiency, was issued to petitioner Gary Gilmore with respect to the taxable year 2018, as authorized by I.R.C. section 6212 and required by I.R.C. section 6213(a) to form the basis for a Petition to this Court, nor has respondent made any other determination with respect to petitioner Gary Gilmore taxable year 2018 that would confer jurisdiction on this Court. Furthermore, respondent's motion states that petitioners have no objection to the granting of the motion.
The premises considered, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Gary Gilmore and to Change Caption is granted. It is further
ORDERED that the caption of this case is amended to read: "Suzanne Gilmore, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that this case is stricken for trial from the Court's September 18, 2023, Indianapolis, Indiana trial session and the undersigned retains jurisdiction over this case. It is further
ORDERED that the parties' Proposed Stipulated Decision, filed on August 21, 2023, is hereby stricken from the Court's record in this case. It is further
ORDERED that on or before September 22, 2023, respondent shall file a revised Proposed Stipulated Decision with the correct caption.