Opinion
4589-22
03-10-2023
THOMAS EDWARD MORRELL & TRACY CAROL MORRELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
This case is calendared for trial at the Trial Session of the Court scheduled to commence on April 3, 2023, in Atlanta, Georgia.
On February 28, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction and to Strike as to Tracy Carol Morrell. Respondent moves that this case, insofar as it relates to Tracy Carol Morrell, be dismissed for lack of jurisdiction; and that the caption be changed to read "Thomas Edward Morrell, 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 Tracy Carol Morrell with respect to taxable year 2017, nor has respondent made any other determination with respect to Tracy Carol Morrell with respect to taxable year 2017 that would confer jurisdiction on this Court. Respondent also informed the Court that petitioners have no objection to the granting of this motion.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to Tracy Carol Morrell, filed with the Court on February 28, 2023, is granted, and this case is dismissed for lack of jurisdiction as to Tracy Carol Morrell. It is further
ORDERED that the caption of this case be amended to read "Thomas Edward Morrell, Petitioner, v. Commissioner of Internal Revenue, Respondent".