Opinion
4284-24
07-25-2024
REBECCA ANN HITCHCOCK A.K.A. REBECCA A. ZIPTER & NORA A. HITCHCOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 15, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Rebecca Ann Hitchcock and To Strike, 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 Rebecca Ann Hitchcock with respect to taxable years 2012 through 2023, nor had respondent made any other determination with respect to Rebecca Ann Hitchcock's such tax years 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 Petitioner Rebecca Ann Hitchcock and To Strike is granted. This case is dismissed for lack of jurisdiction as to Rebecca Ann Hitchcock, and references in the petition to Rebecca Ann Hitchcock are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Nora A. Hitchcock, Petitioner v. Commissioner of Internal Revenue, Respondent".