Opinion
25293-22
01-27-2023
MARK A. PLUNKETT & CYNTHIA PLUNKETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 25, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Cynthia Plunkett, 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 Cynthia Plunkett with respect to taxable year 2016, nor had respondent made any other determination with respect to Cynthia Plunkett's tax year 2016 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners have no objection to the granting thereof. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Cynthia Plunkett is granted. This case is dismissed for lack of jurisdiction as to Cynthia Plunkett, and references in the petition to Cynthia Plunkett are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Mark A. Plunkett, Petitioner v. Commissioner of Internal Revenue, Respondent".