Opinion
12230-22S
07-26-2022
LISA M. JORDAN & WARREN W. JORDAN, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 11, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Warren W. Jordan, Jr., 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 Warren W. Jordan, Jr., with respect to taxable year 2018, nor had respondent made any other determination with respect to Warren W. Jordan, Jr.'s tax year 2018 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 Warren W. Jordan, Jr., is granted. This case is dismissed for lack of jurisdiction as to Warren W. Jordan, Jr., and references in the petition to Warren W. Jordan, Jr., are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Lisa M. Jordan, Petitioner v. Commissioner of Internal Revenue, Respondent".