Opinion
18353-23
08-02-2024
MARGARET M. KOSKIE & STEVE KOSKIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 16, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Steve Koskie and To Change Caption, on the ground that no Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Steve Koskie with respect to taxable years 2009, 2010, 2011, 2012, 2013, 2014, and 2015, nor had respondent made any other determination with respect to Steve Koskie's tax years 2009, 2010, 2011, 2012, 2013, 2014, and 2015 that would confer jurisdiction on this Court, as of the date the petition herein was filed. Although the Court directed petitioner Steve Koskie to file an objection, if any, to respondent's motion to dismiss, he has failed to do so. In the motion, respondent also indicated that indicated that petitioner Margaret M. Koskie had no objection to the granting thereof. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Steve Koskie and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to Steve Koskie, and references in the petition to Steve Koskie are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Margaret M. Koskie, Petitioner v. Commissioner of Internal Revenue, Respondent". The Court would expect respondent to file a Notice of Filing of Petition and Right To Intervene in accordance with Rule 325 of the Tax Court Rules of Practice and Procedure to the extent appropriate.