Opinion
8063-20
12-17-2021
Linda Jean Meaker & Scott Meaker Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 28, 2020, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Scott Meaker, 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 Scott Meaker with respect to taxable year 2017, nor had respondent made any other determination with respect to Scott Meaker's tax year 2017 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 Scott Meaker is granted. This case is dismissed for lack of jurisdiction as to Scott Meaker, and references in the petition to Scott Meaker are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Linda Jean Meaker, Petitioner v. Commissioner of Internal Revenue, Respondent".