Opinion
8388-23
01-26-2024
ARMANDO MEZA & STACEY MEZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Judge
On January 25, 2024, the Court filed respondent's Motion to Dismiss for Lack of Jurisdiction as to Stacey Meza on the ground that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a), has been sent to Stacey Meza relating to 2019, nor has respondent made any other determination relating to 2019 regarding Stacey Meza that would confer jurisdiction on this Court. Respondent states that petitioners have no objection to the granting of the Motion.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is granted in that so much of this case relating to petitioner Stacey Meza is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. Petitioner Armando Meza is advised that so much of this case relating to 2019 remains pending before the Court. It is further
ORDERED that the caption of this case is amended to read "Armando Meza, Petitioner v. Commissioner of Internal Revenue, Respondent."