Opinion
7323-21S
01-13-2022
Michael L. Rosenstock & Chanta W. Rosenstock Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 2, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Michael L. Rosenstock, 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 Michael L. Rosenstock with respect to taxable year 2017, nor had respondent made any other determination with respect to Michael L. Rosenstock's tax year 2017 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 Michael L. Rosenstock is granted. This case is dismissed for lack of jurisdiction as to Michael L. Rosenstock, and references in the petition to Michael L. Rosenstock are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Chanta W. Rosenstock, Petitioner v. Commissioner of Internal Revenue, Respondent".