Opinion
5232-21
10-19-2022
SILVIANO S. MORENO & CARMELA I. GUATEMALA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge.
This case was originally calendared for trial at the Trial Session of the Court on September 26, 2022, in Las Vegas, Nevada at which time jurisdiction of this case was retained by this Division of the Court.
On September 29, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction as to Carmela I. Guatemala, and to Change Caption. Respondent moves that this case, insofar as it purports to be an appeal by or on behalf of Carmela I. Guatemala, be dismissed for lack of jurisdiction; and that the caption be changed to read "SILVIANO S. MORENO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent" upon the grounds that on the date the petition was filed with the Court, no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a), was issued to Carmela I. Guatemala with respect to the taxable year 2018, nor has respondent made any other determination with respect to Carmela I. Guatemala's taxable year 2018 that would confer jurisdiction on this Court.
Respondent also informed the Court that neither petitioners' counsel nor petitioners have any objection to this motion.
After due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Carmela I. Guatemala, and to Change Caption, filed with the Court on September 29, 2022, is granted, and this case is dismised for lack of jurisdiction as to Carmela I. Guatemala. It is further
ORDERED that the caption of this case be amended to read "Silviano S. Moreno, Petitioner, v. Commissioner of Internal Revenue, Respondent."