Opinion
12760-24S
09-26-2024
LAWRENCE C. JENKINS & CAROLYN JENKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 26, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Carolyn Jenkins, 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 Carolyn Jenkins with respect to taxable year 2020, nor had respondent made any other determination with respect to Carolyn Jenkins's tax year 2020 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners have no objection to the granting thereof. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Carolyn Jenkins is granted. This case is dismissed for lack of jurisdiction as to Carolyn Jenkins, and references in the petition to Carolyn Jenkins are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Lawrence C. Jenkins, Petitioner v. Commissioner of Internal Revenue, Respondent".