Opinion
19986-23
07-31-2024
JAMES LACCABUE & CRISTIN LACCABUE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On July 19, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction and to Strike as to Cristin Laccabue, on the ground that no notice of deficiency was sent to petitioner Cristin Laccabue with respect to excise taxes under I.R.C. § 4975(a) or (b), or with respect to additions to tax under I.R.C. § 6651(a)(1) or (a)(2), for tax years 2006 through 2020, nor had respondent made any other determination with respect to Cristin Laccabue's 2006 through 2020 tax years that would confer jurisdiction on this Court, as of the date the petition herein was filed. By Order served July 23, 2024, the Court directed petitioners to file an objection, if any, to respondent's motion.
On July 24, 2024, respondent filed a First Amendment to Motion to Dismiss for Lack of Jurisdiction. Therein respondent represented that petitioners had no objection to the granting of the motion.
Upon due consideration, and for cause, it is
ORDERED that respondent's First Amendment to Motion to Dismiss for Lack of Jurisdiction is recharacterized as respondent's First Supplement to Motion To Dismiss for Lack of Jurisdiction and to Strike as to Cristin Laccabue. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction and to Strike as to Cristin Laccabue, filed July 19, 2024, as supplemented on July 24, 2024, is granted, in that this case is dismissed for lack of jurisdiction as to Cristin Laccabue, and references in the petition to Cristin Laccabue are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "James Laccabue, Petitioner v. Commissioner of Internal Revenue, Respondent".