Opinion
3203-22S
10-25-2022
ERICA GREEN KING & REGINALD KING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 19, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Reginald King, 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 Reginald King with respect to taxable years 2017b and 2018, nor had respondent made any other determination with respect to Reginald King's tax years 2017 and 2018 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 Reginald King is granted. This case is dismissed for lack of jurisdiction as to Reginald King, and references in the petition to Reginald King are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Erica Green King, Petitioner v. Commissioner of Internal Revenue, Respondent".