Opinion
18350-21S
01-11-2022
Wendy Marie Winter & Scott Winter Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Eunkyong Choi Special Trial Judge
On January 7, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Scott Winter. The motion asks that this case be dismissed for lack of jurisdiction insofar as it relates to Scott Winter upon 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 Scott Winter with respect to taxable year 2017, nor has respondent made any other determination with respect to petitioner Scott Winter's taxable year 2017 that would confer jurisdiction on this Court. The motion informs the Court that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Scott Winter is granted, and this case is dismissed for lack of jurisdiction as to Scott Winter. It is further
ORDERED that the caption of this case is amended to read: Wendy Marie Winter, Petitioner v. Commissioner of Internal Revenue, Respondent.