Opinion
13043-22
08-11-2022
MONICA MARQUIS & RICHARD MARQUIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 10, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Monica Marquis, 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 Monica Marquis with respect to taxable year 2016, nor had respondent made any other determination with respect to Monica Marquis'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 Petitioner Monica Marquis is granted. This case is dismissed for lack of jurisdiction as to Monica Marquis, and references in the petition to Monica Marquis are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Richard Marquis, Petitioner v. Commissioner of Internal Revenue, Respondent".