Opinion
5434-23L
09-09-2024
ROBERT F. HARTER & ELIZABETH L. HARTER, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh Judge.
This case is currently set for trial at the Court's December 16, 2023, Miami, Florida trial session. On September 4, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Elizabeth L. Harter, Deceased, on the that ground that "no notice of determination, as authorized by I.R.C. §§ 6320(a) or 6330(a) and required by I.R.C. § 6330(d) to form the basis for a petition to this Court, has been sent to Mrs. Harter with respect to taxable years 2010 or 2011, nor has respondent made any other determination with respect to her taxable years 2010 or 2011 that would confer jurisdiction on this Court." Petitioner does not object. Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Elizabeth L. Harter, Deceased, filed September 4, 2024, is granted, and Mrs. Harter is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of the case is changed to read: "Robert F. Harter, Petitioner v. Commissioner of Internal Revenue, Respondent".