Opinion
14368-22S
03-07-2023
MATTHEW A. HICKS & VANESSA A. HICKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This case is calendared for trial at the Phoenix, Arizona, trial session of the Court scheduled to commence on March 13, 2023.
On March 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Matthew A. Hicks. Respondent argues that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a), to form the basis for a petition to this Court had been sent to Matthew A. Hicks with respect to the 2018 taxable year at the time the petition was filed, nor has respondent made any other determination that would confer jurisdiction on this Court.
The Court held a conference call with the parties on March 3, 2023. Petitioner Matthew A. Hicks confirmed that no notice of deficiency was issued to him for taxable year 2018. Petitioners orally stated that they, now, do not object to the Court granting respondent's' motion.
Upon due consideration and respondent's motion and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Matthew A. Hicks, filed February 23, 2023, is granted. This case is dismissed for lack of jurisdiction as to Matthew A. Hicks, and references in the petition to Matthew A. Hicks are deemed stricken. It is further
ORDERED that, on the Court's own motion, the caption of this case is amended to read: "Vanessa A. Hicks, Petitioner, v. Commissioner of Internal Revenue, Respondent."