Opinion
12860-22S
09-08-2022
DAVID WILLIAM PROCTOR & CYNTHIA LYNN PROCTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 17, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to David William Proctor and To Change Caption, 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 David William Proctor with respect to taxable year 2018, nor had respondent made any other determination with respect to David William Proctor's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed.
Subsequently, on September 2, 2022, petitioners filed a response (albeit mistitled as an "Answer") indicating no objection to the granting of the motion. Accordingly, it is
ORDERED that the document filed September 2, 2022, by petitioners, at Docket Entry #12, shall be recharacterized as a Response to Motion To Dismiss for Lack of Jurisdiction as to David William Proctor and To Change Caption. It is further
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to David William Proctor and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to David William Proctor, and references in the petition to David William Proctor are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Cynthia Lynn Proctor, Petitioner v. Commissioner of Internal Revenue, Respondent".