Opinion
25327-22
06-20-2023
LAURA J. MANNING & JOSHUA F. MANNING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 10, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Joshua F. Manning and To Change Caption, 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 Joshua F. Manning with respect to taxable year 2018, nor had respondent made any other determination with respect to Joshua F. Manning's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Petitioner Joshua F. Manning and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to Joshua F. Manning, and references in the petition to Joshua F. Manning are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Laura J. Manning, Petitioner v. Commissioner of Internal Revenue, Respondent".