Opinion
4543-22
10-25-2022
ROBERT LEE OHAGAN & MONICA MARIE BABINEAU OHAGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 21, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Monica Marie Babineau Ohagan, 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 Monica Marie Babineau Ohagan with respect to taxable year 2017, nor had respondent made any other determination with respect to Monica Marie Babineau Ohagan's tax year 2017 that would confer jurisdiction on this Court, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Petitioner Monica Marie Babineau Ohagan is granted. This case is dismissed for lack of jurisdiction as to Monica Marie Babineau Ohagan, and references in the petition to Monica Marie Babineau Ohagan are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Robert Lee Ohagan, Petitioner v. Commissioner of Internal Revenue, Respondent".