Opinion
1251-24
08-09-2024
CAITLIN GRACE KOITHAN & MATTHEW SCOTT KOITHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On June 26, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Matthew Scott Koithan and To Change Caption, 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 Matthew Scott Koithan with respect to taxable year 2021, nor had respondent made any other determination with respect to Matthew Scott Koithan's tax year 2021 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 Matthew Scott Koithan and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to Matthew Scott Koithan, and references in the petition to Matthew Scott Koithan are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Caitlin Grace Koithan, Petitioner v. Commissioner of Internal Revenue, Respondent".