Opinion
12870-21
09-26-2022
ZEBULON H. HILL & JAMIE M. HILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
On September 16, 2022, the Commissioner filed a motion to dismiss for lack of jurisdiction as to petitioner Jamie M. Hill and to change caption, on the ground that no valid statutory notice of deficiency under section 6212 was issued to petitioner Jamie M. Hill with respect to tax year 2015. In the motion, the Commissioner states that petitioners do not object to the granting of this motion. It is therefore
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction is granted and that this case is dismissed for lack of jurisdiction as to petitioner Jamie M. Hill. It is further
ORDERED that the caption in this case is amended to read: "Zebulon H. Hill, Petitioner, v. Commissioner of Internal Revenue, Respondent."