Opinion
27246-22
08-23-2023
DENNIS C. HIPSLEY & CAROL B. HIPSLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 31, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Dennis C. Hipsley 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 Dennis C. Hipsley with respect to taxable year 2017, nor had respondent made any other determination with respect to Dennis C. Hipsley's tax year 2017 that would confer jurisdiction on this Court, as of the date the petition herein 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 Dennis C. Hipsley and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to Dennis C. Hipsley, and references in the petition to Dennis C. Hipsley are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Carol B. Hipsley, Petitioner v. Commissioner of Internal Revenue, Respondent".