Opinion
27958-21
03-15-2022
Shane Richard Porter & Stephanie Erin Porter Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 26, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Stephanie Erin Porter, 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 Stephanie Erin Porter with respect to taxable years 2010 and 2019, nor had respondent made any other determination with respect to Stephanie Erin Porter's tax years 2010 and 2019 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 filed November 26, 2021, shall be recharacterized as a Motion To Dismiss For Lack of Jurisdiction as to Stephanie Erin Porter and To Change Caption. It is further
ORDERED that respondent's just-referenced motion is granted. This case is dismissed for lack of jurisdiction as to Stephanie Erin Porter, and references in the petition to Stephanie Erin Porter are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Shane Richard Porter, Petitioner v. Commissioner of Internal Revenue, Respondent".