Opinion
11500-24
09-16-2024
KATHRYN M. HENDERSON & LARRY G. HENDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 16, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Larry G. Henderson and To Change Caption, 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 Larry G. Henderson with respect to taxable year 2018, nor had respondent made any other determination with respect to Larry G. Henderson's tax year 2018 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 Larry G. Henderson and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to Larry G. Henderson, and references in the petition to Larry G. Henderson are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Kathryn M. Henderson, Petitioner v. Commissioner of Internal Revenue, Respondent".