Opinion
21248-21
03-14-2022
Carl D. Pool & Louise E. Pool Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 22, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Louise E. Pool, 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 Louise E. Pool with respect to taxable year 2018, nor had respondent made any other determination with respect to Louise E. Pool's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that there was no objection to the granting thereof.
Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Louise E. Pool is granted. This case is dismissed for lack of jurisdiction as to Louise E. Pool, and references in the petition to Louise E. Pool are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Carl D. Pool, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent".