Opinion
11068-20
11-22-2021
James P. Osborn & Christine D. Osborn Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Richard T. Morrison Judge
On November 19, 2021, respondent moved that this case, insofar as it purports to be a petition filed by or on behalf of petitioner James P. Osborn be dismissed for lack of jurisdiction upon the ground that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court, has been sent to petitioner James P. Osborn with respect to taxable year 2015, nor has respondent made any other determination with respect to petitioner James P. Osborn's taxable year 2015 that would confer jurisdiction on this Court. Respondent further moved that the caption of this case be changed to read, "Christine D. Osborn, Petitioner, v. Commissioner of Internal Revenue, Respondent", upon dismissal of James P. Osborn. Respondent's motion states that petitioners have no objection to the granting of the motion.
Upon due consideration and for cause, it is
ORDERED that respondent's November 19, 2021 motion dismiss for lack of jurisdiction as to petitioner James P. Osborn is granted. It is further
ORDERED that this case is dismissed for lack of jurisdiction as to James P. Osborn. It is further
ORDERED that the caption of this case is amended to: "Christine D. Osborn, Petitioner, v. Commissioner of Internal Revenue, Respondent".