Opinion
4055-22
03-24-2023
GEORGE E. HARDMAN & ROSE Z. HARDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge.
This case is calendared for trial at the Trial Session of the Court scheduled to commence on April 3, 2023, in Atlanta, Georgia.
On March 13, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Rose Z. Hardmand and to Change Caption. Respondent moves that this case, insofar as it relates to Rose Z. Hardman, be dismissed for lack of jurisdiction; and that the caption be changed to read "George E Hardman, Petitioner v. Commissioner of Internal Revenue, Respondent" upon the grounds that on the date the Petition in this case was filed with the Court, no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a), was issued to Rose Z. Hardman with respect to taxable year 2016, nor has respondent made any other determination with respect to Rose Z. Hardman to taxable year 2016 that would confer jurisdiction on this Court. Respondent also informed the Court that petitioners do not object to the granting of this motion.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Rose Z. Hardman and to Change Caption, filed with the Court on March 13, 2023, is granted, and this case is dismissed for lack of jurisdiction as to Rose Z. Hardman. It is further
ORDERED that the caption of this case be amended to read "George E. Hardman, Petitioner v. Commissioner of Internal Revenue, Respondent".