Opinion
714-22
03-13-2023
JO ANN KERN & RICHARD ALAN KERN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 4, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Richard Alan Kern, 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 Richard Alan Kern with respect to taxable year 2017, nor had respondent made any other determination with respect to Richard Alan Kern'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 Richard Alan Kern is granted. This case is dismissed for lack of jurisdiction as to Richard Alan Kern, and references in the petition to Richard Alan Kern are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Jo Ann Kern, Petitioner v. Commissioner of Internal Revenue, Respondent".