Opinion
16890-21
09-30-2021
Chad Merriweather & Chisa Merriweather Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 24, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Chisa Merriweather, 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 Chisa Merriweather with respect to taxable year 2017, nor had respondent made any other determination with respect to Chisa Merriweather's tax year 2017 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 Chisa Merriweather is granted. This case is dismissed for lack of jurisdiction as to Chisa Merriweather, and references in the petition to Chisa Merriweather are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Chad Merriweather, Petitioner v. Commissioner of Internal Revenue, Respondent".
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