Opinion
25065-21
09-25-2023
CHRISTOPHER W. LOGAN & BRIAN M. CASEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge.
This case is currently calendared for trial during the Court's October 10, 2023, San Francisco, California, trial session. On September 18, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Brian M. Casey for Tax Year 2015 and to Strike All References to Petitioner Brian M. Casey in the Petition as to Tax Year 2015 (Doc. 13) on the grounds that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court, has been sent to petitioner Brian M. Casey with respect to the taxable year 2015. The Motion further asserts that no other determination has been made with respect to Brian M. Casey for the taxable year 2015 that would confer jurisdiction on the Court. Respondent's Motion provides that petitioner Christopher W. Logan does not object to the granting of this Motion.
Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Brian M. Casey for Tax Year 2015 and to Strike All References to Petitioner Brian M. Casey in the Petition as to Tax Year 2015 filed September 18, 2023, is granted and so much of this case as relates to Brian M. Casey is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: Christopher W. Logan, Petitioner v. Commissioner of Internal Revenue, Respondent.