Opinion
678-21
09-29-2021
Timothy R Loving & Lori D Loving Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On September 16, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to the Taxable Year 2016 and as to Petitioner Lori D. Loving, 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 Lori D. Loving with respect to taxable year 2016, nor had respondent made any other determination with respect to Lori D. Loving's tax year 2016 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners have no objection to the granting thereof. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to the Taxable Year 2016 and as to Petitioner Lori D. Loving is granted. This case is dismissed for lack of jurisdiction as to Lori D. Loving insofar as concerns the taxable year 2016. It is further
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, both filed September 3, 2021, are hereby deemed stricken from the Court's record in this case.
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