Opinion
10591-22S
04-24-2023
HEMAN S. RAMDAT & JOYCE C. RAMDAT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge.
This case is currently calendared for the trial session of the Court commencing on May 30, 2023, in Washington, District of Columbia.
On April 21, 2023, the Commissioner filed a Motion to Dismiss for Lack of Jurisdiction as to Joyce C. Ramdat and to Change Caption, upon the ground that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court, has been sent to Joyce C. Ramdat with respect to taxable year 2018. The motion further states that the petitioners do not object to the Court granting this motion.
Upon due consideration of the Commissioner's motion, petitioners' response to the Commissioner, and for cause, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction as to Joyce C. Ramdat and to Change Caption, filed April 21, 2023, is granted. This case is dismissed for lack of jurisdiction as to Joyce C. Ramdat, and references in the petition to Joyce C. Ramdat are deemed stricken. It is further
ORDERED that the caption of this case is amended to read: "Heman S. Ramdat, Petitioner, v. Commissioner of Internal Revenue, Respondent."