Opinion
8705-22S
03-31-2023
ELIZABETH A. LASSITER & JACK LASSITER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge.
This case is calendared for trial at the Court's standalone remote trial session scheduled to commence on May 22, 2023.
On April 11, 2022, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued with respect to their 2018 tax year. A copy of the notice of deficiency on which this case is based is attached to the petition. Review of the record shows that the partial notice of deficiency attached to the petition, a complete copy of which is attached to the Commissioner's February 7, 2023, response to the Court's January 10, 2023, Order, appears to have been issued only to petitioner Elizabeth A. Lassiter. No notice of deficiency issued to petitioner Jack Lassiter has been produced by petitioners or the Commissioner.
The Court issued an Order to Show Cause served on March 1, 2023, seeking the parties' positions as to why so much of this case relating to Mr. Lassiter should not be dismissed for lack of jurisdiction on the ground that no notice of deficiency for tax year 2018 was issued to Mr. Lassiter that would permit him to invoke the jurisdiction of this Court. The Commissioner filed a response on March 29, 2023, stating that no notice of deficiency authorized by I.R.C. § 6212 was mailed to Mr. Lassiter for 2018, and the Court should dismiss Mr. Lassiter as a petitioner in this case.
Although the Court directed petitioners to file a response to the Order to Show Cause, they failed to do so.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause, issued March 1, 2023, is hereby made absolute. It is further
ORDERED that this case is dismissed for lack of jurisdiction as to Jack Lassiter, and references in the petition to Jack Lassiter are deemed stricken. It is further
ORDERED that, the caption of this case is amended to read: "Elizabeth A. Lassiter, Petitioner, v. Commissioner of Internal Revenue, Respondent."