Opinion
13114-22S
06-14-2023
CYRUS REZAZADEH OSKOOI & FARKHONDEH FATIRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 3, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Farkondeh Fatiry and To Strike, 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 Farkondeh Fatiry with respect to taxable year 2017, nor had respondent made any other determination with respect to Farkondeh Fatiry'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 Farkondeh Fatiry and To Strike is granted. This case is dismissed for lack of jurisdiction as to Farkondeh Fatiry, and references in the petition to Farkondeh Fatiry are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Cyrus Rezazadeh Oskooi, Petitioner v. Commissioner of Internal Revenue, Respondent".