Opinion
13814-22SL
03-21-2023
MICHAEL HENDRICKS & BRENDA D. HENDRICKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On December 2, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction and as to Brenda D. Hendricks and To Change Caption, on the ground that no notice of determination pursuant to section 6320 and/or 6330 of the Internal Revenue Code had been sent to petitioner Brenda D. Hendricks with respect to the taxable years 2016 and 2017, nor had respondent made any other determination with respect to Brenda D. Hendricks's tax years 2016 and 2017 that would confer jurisdiction on this Court, as of the date the petition was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Brenda D. Hendricks and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to Brenda D. Hendricks, and references in the petition to Brenda D. Hendricks are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Michael Hendricks, Petitioner v. Commissioner of Internal Revenue, Respondent".