Opinion
2336-22S
08-16-2022
WILLIAM S. HARDIN & JUDY G. HARDIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge.
This case is currently calendared for the trial session of the Court commencing on October 11, 2022, in Atlanta, Georgia.
On August 11, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction upon 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 Judy G. Hardin with respect to taxable year 2016. The motion further states that petitioners do not object to the Court granting this motion. By electronic mail received on August 15, 2022, petitioners reaffirmed to the undersigned's Chambers Administrator that they do not object to the Court granting respondent's motion.
Upon due consideration of respondent's motion and petitioners' response, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Judy G. Hardin, filed August 11, 2022, is granted. This case is dismissed for lack of jurisdiction as to Judy G. Hardin, and references in the petition to Judy G. Hardin are deemed stricken. It is further
ORDERED that, on the Court's own motion, the caption of this case is amended to read: "William S. Hardin, Petitioner, v. Commissioner of Internal Revenue, Respondent."