Opinion
8450-22S
07-29-2022
FELIPE ALVARADO MERCADO & JOHANA HERNANDEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 15, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Johana Hernandez, 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 Johana Hernandez with respect to taxable year 2020, nor had respondent made any other determination with respect to Johana Hernandez's tax year 2020 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 Johana Hernandez is granted. This case is dismissed for lack of jurisdiction as to Johana Hernandez, and references in the petition to Johana Hernandez are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Felipe Alvarado Mercado, Petitioner v. Commissioner of Internal Revenue, Respondent".