Opinion
9310-24
07-25-2024
THOMAS L. HEISER & CAROLYN B. HEISER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 25, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Carolyn B. Heiser, 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 Carolyn B. Heiser with respect to taxable years 2018 and 2019, nor had respondent made any other determination with respect to Carolyn B. Heiser's tax years 2018 and 2019 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 Carolyn B. Heiser is granted. This case is dismissed for lack of jurisdiction as to Carolyn B. Heiser, and references in the petition to Carolyn B. Heiser are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Thomas L. Heiser, Petitioner v. Commissioner of Internal Revenue, Respondent".