Opinion
33946-21
11-01-2023
TERRYO MARTINEZ & CASEY AVILA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 1, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Casey Avila 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 Casey Avila with respect to taxable year 2019, nor had respondent made any other determination with respect to Casey Avila's tax year 2019 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 Casey Avila and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to Casey Avila, and references in the petition to Casey Avila are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Terry O. Martinez, Petitioner v. Commissioner of Internal Revenue, Respondent".