Opinion
12218-22S
03-24-2023
WILLIAM H. MARKS & PATRICIA M. MARKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This case is calendared for trial at the Tampa, Florida, trial session of the Court scheduled to commence on April 11, 2023.
On February 17, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to William H. Marks and to Change Caption. Respondent argues 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 had been sent to William H. Marks with respect to the 2018 taxable year at the time the petition was filed, nor has respondent made any other determination that would confer jurisdiction on this Court.
The Court held a conference call with the parties on March 22, 2023. Petitioner William H. Marks confirmed that no notice of deficiency was issued to him for taxable year 2018. Petitioner William H. Marks orally stated that he does not object to the Court granting respondent's motion.
Upon due consideration of respondent's motion and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to William H. Marks and to Change Caption, filed February 17, 2023, is granted. This case is dismissed for lack of jurisdiction as to William H. Marks, and references in the petition to William H. Marks are deemed stricken. It is further
ORDERED that, the caption of this case is amended to read: "Patricia M. Marks, Petitioner, v. Commissioner of Internal Revenue, Respondent."